§20–424.

    (a)    (1)    On or before October 1 of each year, a Western Maryland code county shall prepare a report on the hotel rental tax.

        (2)    The report shall be published in a newspaper of general circulation in the county and posted on the county’s Internet Web site.

        (3)    The report shall include:

            (i)    the amount of revenue the county collected from the hotel rental tax in the previous fiscal year;

            (ii)    an itemized statement of the use of hotel rental tax revenue; and

            (iii)    the name and salary of each position in the county unit that administers the hotel rental tax.

    (b)    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.