Md. Code, Local Gov't § 20-426

Maryland · Maryland Code, Local Government · Status: effective

Cite this

Citation: Md. Code, Local Gov't § 20-426, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1782849
Permanent ID: ys:prov:1782849@1
SHA-256: a76bd3a66a16c33e3eae17ca2c0f9599946c9d1fbb90ade6660d88c7defa55c8

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

§20–426. IN EFFECT (a) Except in Talbot County or Wicomico County, if a hotel fails to pay the hotel rental tax to a county within 1 month after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax. (b) If a hotel fails to pay the hotel rental tax to Talbot County or Wicomico County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax. §20–426. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) Except in Wicomico County, if a hotel, an accommodations provider, or an accommodations intermediary required to collect the hotel rental tax fails to pay the hotel rental tax to a county within 1 month after the payment is due under § 20–410 of this subtitle, the hotel, accommodations provider, or accommodations intermediary shall pay a tax penalty of 10% of the unpaid tax. (b) If a hotel, an accommodations provider, or an accommodations intermediary required to collect the hotel rental tax fails to pay the hotel rental tax to Wicomico County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel, accommodations provider, or accommodations intermediary shall pay a tax penalty of 10% of the unpaid tax.