# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-422

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.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)