Md. Code, Local Gov't § 20-406

§20–406. IN EFFECT (a) A hotel shall: (1) give a person who is required to pay a transient charge a bill that identifies the transient charge as an item separate from any other charge; and (2) collect the hotel rental tax from the person who pays the transient charge. (b) A hotel shall hold any hotel rental tax collected in trust for the county that imposes the tax until the hotel pays the tax to that county as required under this part. §20–406. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) A hotel or an accommodations provider shall: (1) give a person who is required to pay a hotel rental tax a bill that identifies the taxable price as an item separate from any other charge; (2) collect the hotel rental tax from the person who pays the taxable price; and (3) hold any hotel rental tax collected in trust for the county that imposes the tax until the hotel pays the tax to that county as required under this part. (b) For booking transactions and sales for use of an accommodation, an accommodations intermediary shall: (1) give a person who is required to pay a hotel rental tax a bill that identifies the taxable price as an item separate from any other charge; (2) collect the hotel rental tax from the person who pays the taxable price; and (3) hold any hotel rental tax collected in trust for the county that imposes the tax until the accommodations intermediary pays the tax to the Comptroller in accordance with § 11–502.3 of the Tax – General Article.