Maryland Code § LG-20-419

Section LG-20-419
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(a) Frederick County shall distribute the hotel rental tax revenue as
follows:
(1) a reasonable sum for hotel rental tax administrative costs to the
general fund of the county; and
(2) the remaining balance to the Tourism Council of Frederick
County, Inc., with a portion of the balance designated by the governing body of
Frederick County to be used for a visitor center.
(b) The internal auditor of Frederick County shall conduct an audit of the
financial records of the Tourism Council and report the findings to the governing body
of Frederick County.

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