Except as provided in subsections (b) and (c) of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax. In this subsection, “hotel rental tax revenue sharing arrangement” includes: a requirement under §§ 20–415 through 20–422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality. A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part. A municipality may not impose a hotel rental tax if     the municipality is located in a county that: distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or does not impose a tax on a transient charge paid to a hotel.