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. §20-423. IN EFFECT A county shall make the distributions required under this part between the 15th day and the 30th day of each calendar month. §20-423. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** A county shall make the distributions required under this part: (1) between the 15th day and the 30th day of each calendar month for hotel rental tax collected from hotels or accommodations providers; or (2) within 15 days after receiving the funds from the Comptroller for hotel rental tax collected from accommodations intermediaries.
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