Md. Code, Local Gov't § 20-409

Maryland · Maryland Code, Local Government · Status: effective

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Citation: Md. Code, Local Gov't § 20-409, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1782831
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§20–409. IN EFFECT A hotel rental tax return for a county: (1) shall be made on the form that the county requires; and (2) shall contain the information that the county requires, including the amount of: (i) transient charges paid to the hotel during the prior calendar month; and (ii) the hotel rental tax required to be collected during the prior calendar month. §20–409. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) For a booking transaction that is not facilitated by an accommodations intermediary, a hotel rental tax return for a county: (1) shall be made on the form that the county requires; and (2) shall contain the information that the county requires, including the amount of: (i) taxable price paid to the hotel or accommodations provider during the prior calendar month; and (ii) the hotel rental tax required to be collected during the prior calendar month. (b) For a booking transaction that is facilitated by an accommodations intermediary, the hotel rental tax return shall be filed in the manner and on the form that the Comptroller requires under § 11–502.3 of the Tax – General Article.