Ch. 641

1995 LAWS OF MARYLAND

(I)   SHALL BE MADE ON THE FORM THAT THE COUNTY REQUIRES;
AND

(II)  SHALL CONTAIN THE INFORMATION THAT THE COUNTY
REQUIRES, INCLUDING:

1.   THE GROSS PROCEEDS OF THE VENDOR DURING THE
PRECEDING MONTH FROM SALES THAT ARE SUBJECT TO THE TAX;

2.   THE TAXABLE PRICE OF SALES FOR THAT MONTH ON
WHICH THE TAX IS COMPUTED; AND

3.        THE TAX DUE.

(G) (1) A VENDOR WHO MAKES A SALE THAT IS SUBJECT TO A TAX IMPOSED
UNDER THIS SECTION SHALL PAY THE TAX THAT THE VENDOR COLLECTS FOR THAT
SALE WITH THE RETURN THAT COVERS THE PERIOD IN WHICH THE VENDOR MAKES
THAT SALE.

(2) FOR THE EXPENSE OF COLLECTION AND REMITTANCE OF A TAX
IMPOSED UNDER THIS SECTION, A VENDOR WHO TIMELY FILES A RETURN AND
REMITS THE TAX MAY DEDUCT AN AMOUNT EQUAL TO 1.5% OF THE GROSS TAX
COLLECTED BY THE VENDOR.

(H) THE COUNTY COMMISSIONERS MAY PROVIDE BY LAW FOR:

(1)      THE IMPOSITION OF INTEREST AND PENALTIES FOR FAILURE TO
PAY THE TAX AS REQUIRED; AND

(2)      COLLECTION OF UNPAID TAX, INTEREST, OR PENALTIES.

(I) (1) THE STATE COMPTROLLER SHALL PROVIDE A COUNTY THAT
IMPOSES A TAX UNDER THIS SECTION WITH INFORMATION TO HELP THE COUNTY
VERIFY LIABILITY FOR THE TAX.

(2) THE COMPTROLLER MAY CHARGE A COUNTY A REASONABLE FEE
FOR THE COST OF PROVIDING INFORMATION.

(J) FROM THE TOTAL REVENUE DERIVED FROM A TAX IMPOSED UNDER
THIS SECTION, THE COUNTY COMMISSIONERS SHALL:

(1)      DEDUCT A REASONABLE PERCENTAGE NOT TO EXCEED 5% FOR THE
COST OF IMPOSING AND COLLECTING THE TAX;

(2)      AFTER THE DEDUCTION IN ITEM (1) OF THIS SUBSECTION,
DISTRIBUTE TO EACH MUNICIPAL CORPORATION IN THE COUNTY THE REVENUE
ATTRIBUTABLE TO SALES IN THE MUNICIPAL CORPORATION; AND

(3) AFTER THE DISTRIBUTIONS UNDER ITEMS (1) AND (2) OF THIS
SUBSECTION, DISTRIBUTE THE REMAINING BALANCE TO THE GENERAL FUND OF
THE COUNTY. DISTRIBUTE THE REVENUE TO THE APPROPRIATE AUTHORITY TO BE

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