(2) “Account” means the Forest and Park Concession Account.

(3) (i) “Concession operations” means activities within a State forest or park that:

1. Raise revenue;

2. Function under a separate budget system; and

3. Supplement the operation of the facility where it is located.

(ii) “Concession operations” includes:

1. Food concessions;

2. Boat rentals;

3. Gift shops;

4. Marine sales;

5. Snack bars; and

6. Camp stores.

(b) There is a Forest and Park Concession Account in the Department.

(c) The purpose of the Account is to finance:

(1) The maintenance and operation of concession operations; and

(2) The functions of State forests and parks.

(d) The Department shall administer the Account.

(e) (1) The Treasurer shall hold the Account separately and the Comptroller shall reconcile the Account.

(2) The Account is a special, nonlapsing account that is not subject to § 7-302 of the State Finance and Procurement Article.

(f) The Account consists of any money derived from concession operations in State forests and parks.

(g) (1) Except as provided in paragraph (2) of this subsection, the Account shall be used only for:

(i) The maintenance and operation of concession operations;

(ii) The function of State forests and parks to the extent of the projected balance of the Account from the prior fiscal year; and

(iii) Administrative costs calculated in accordance with § 1-103(b)(2) of this article.

(2) (i) Subject to subparagraphs (ii) and (iii) of this paragraph, each county in which any State forest or park is located shall be paid annually out of the Account:

1. If the State forest or park reserve comprises less than 10% of the total land area of the county, a sum equal to 15% of the net revenue derived from concession operations within a State forest or park located in that county; or

2. If the State forest or park reserve comprises 10% or more of the total land area of the county, a sum equal to 25% of the net revenue derived from concession operations within a State forest or park located in that county.

(ii) For fiscal year 2015 only, the payments under subparagraph (i) of this paragraph may not be made.

(iii) A county may not receive a payment under subparagraph (i) of this paragraph in a fiscal year if the county receives a payment from the State under § 6.5-201 of the Tax – Property Article in the same fiscal year.

(h) (1) The Treasurer shall invest the money of the Account in the same manner as other State money may be invested.

(2) Any investment earnings of the Account shall be credited to the General Fund of the State.

(i) (1) Expenditures from the Account may be made only in accordance with the State budget.

(2) The budget submitted by the Governor to the General Assembly shall include the revenues and expenditures of the Account in the same detail as other special fund accounts administered by the Department.