Md. Code, Local Gov't § 20-408

§20–408. IN EFFECT A hotel shall complete, sign, and file a hotel rental tax return with: (1) except as provided in item (2) of this section, a code county, on or before the 10th day of each month; and (2) (i) Cecil County, on or before the 10th day of each month; (ii) Talbot County and Wicomico County, on or before the 20th day of each month; (iii) a code county in the Eastern Shore class established in § 9–302 of this article, Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, Garrett County, St. Mary’s County, and Somerset County, on or before the 21st day of each month; and (iv) Washington County, on or before the 25th day of each month. §20–408. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) A hotel or an accommodations provider shall complete, sign, and file a hotel rental tax return with: (1) except as provided in item (2) of this subsection, a code county, on or before the 10th day of each month; and (2) (i) Cecil County, on or before the 10th day of each month; (ii) Talbot County and Wicomico County, on or before the 20th day of each month; (iii) a code county in the Eastern Shore class established in § 9–302 of this article, Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, Garrett County, St. Mary’s County, and Somerset County, on or before the 21st day of each month; and (iv) Washington County, on or before the 25th day of each month. (b) An accommodations intermediary shall file a hotel rental tax return with the Comptroller on or before the 25th day of the month. (c) The Comptroller shall grant a waiver from the filing of a hotel rental tax return if an accommodations provider that provides accommodations exclusively through an accommodations intermediary: (1) attests on an annual basis that booking transactions are facilitated by the accommodations intermediary; and (2) requests a waiver from filing the hotel rental tax return required under this title.