(a)      A hotel shall pay to the authorized county that imposes the hotel rental tax the tax collected for a calendar month with the return that covers that month.

      (b)      (1)      Except as provided in paragraph (2) of this subsection, a hotel is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected, if, on or before the due date, the hotel:

                  (i)      Files the hotel rental tax return; and

                  (ii)      Pays the hotel rental tax.

            (2)      The Commissioners of Calvert County, Carroll County, Charles County, St. Mary's County, and Washington County may determine whether a hotel is eligible to receive a discount.