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<section article="glg" article_name="Local Government" number="20-424" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes">
  <level label="a">
    <level label="1">
      <text>On or before October 1 of each year, a Western Maryland code county shall prepare a report on the hotel rental tax.</text>
    </level>
    <level label="2">
      <text>The report shall be published in a newspaper of general circulation in the county and posted on the county’s Internet Web site.</text>
    </level>
    <level label="3">
      <text>The report shall include:</text>
      <level label="i">
        <text>the amount of revenue the county collected from the hotel rental tax in the previous fiscal year;</text>
      </level>
      <level label="ii">
        <text>an itemized statement of the use of hotel rental tax revenue; and</text>
      </level>
      <level label="iii">
        <text>the name and salary of each position in the county unit that administers the hotel rental tax.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <text>A Western Maryland code county shall provide a copy of any audits that relate to the hotel rental tax to the county Senate and House Delegations to the General Assembly.</text>
  </level>
</section>
