(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.