§ 20–422

Statutes in effect as of October 1, 2026.

Md. Code Ann., Local Gov't § 20-422 (2026)

Title 20. Taxes and Development Impact Fees

Subtitle 4. Hotel Rental Taxes

Wicomico County shall distribute the hotel rental tax revenue as follows:

(1)

a reasonable sum for hotel rental tax administrative costs, not to exceed 5%, to the general fund of the county;

(2)

if the county authorizes a hotel rental tax rate of 6%:

(i)

(16)

7% of the revenue to the Salisbury Zoological Park; and

(ii)

(16)

7% of the revenue to the Wicomico County Youth and Civic Center to be used for its improvement and renovation; and

(3)

the remaining balance to the general fund of the county to underwrite the Wicomico County Convention and Visitors Bureau.