Md. Code, Local Gov't § 20-410
Md. Code, Local Gov't § 20-410
Maryland · Maryland Code, Local Government · Status: effective
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- Citation
- Md. Code, Local Gov't § 20-410, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1782832
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Full text
§20–410. IN EFFECT
A hotel shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month.
§20–410. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) A hotel or an accommodations provider shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month.
(b) An accommodations intermediary shall pay to the Comptroller the hotel rental tax collected for a calendar month with the return that covers that month.