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.
Maryland Legal Code