Section 5199.14 - Appropriations to tourist promotion agencies(a)(1) The board of commissioners of any county of the second class shall appropriate annually a portion of the funds derived from the excise tax on hotel room rentals to the recognized tourist promotion agency operating within the county. Such funds shall represent two-fifths ( 2/5 ) of the revenues received by the county from the excise tax levied on hotel room rentals as authorized by section 1970.2. (2) Moneys received by the tourist promotion agency shall be limited to promotional programs designed to stimulate and increase the volume of conventions and visitors within the county.(3) An audited report on the income and expenditures incurred by the tourist promotion agency receiving funds from the excise tax on hotel room rentals shall be made annually to the board of county commissioners.(4) The county controller of a county of the second class may conduct audits of the funds used by a recognized tourist promotion agency received from the excise tax levied on hotel room rentals.(b) The board of commissioners of any county of the second class A may appropriate annually such amounts of money but not in excess of ten cents (10¢) for each resident of the county, as determined by the last census, which may be deemed necessary to any "tourist promotion agency," as defined in the act of April 28, 1961 (P.L. 111), known as the "Tourist Promotion Law," to assist such agencies in carrying out tourist promotion activities.1953, July 28, P.L. 723, art. XXI, §2199.14 [ § 2199.12], added 1968, July 20, P.L. 432, No. 203, § 1. Amended 1982, Dec. 10, P.L. 1079, No. 252, § 2, imd. effective; 1990, Dec. 17, P.L. 728, No. 182, § 5, effective in 60 days.