(a) Except as provided in § 20–404 of this subtitle, a county may impose, by resolution, a hotel rental tax.
(b) (1) This subsection applies only to Calvert County, Charles County, and St. Mary’s County.
(2) The governing body of a county shall hold a public hearing before imposing a hotel rental tax.
(3) The hearing:
(i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and
(ii) may not be part of the annual budget hearing.
Structure Maryland Statutes
Title 20 - Taxes and Development Impact Fees
Subtitle 4 - Hotel Rental Taxes
Part I - County Hotel Rental Taxes
Section 20-402 - Scope of Part
Section 20-403 - Imposition of Tax
Section 20-404 - Limitations and Exemptions
Section 20-406 - Duty to Collect Tax
Section 20-407 - Duty to Pay Tax
Section 20-408 - Tax Return Required
Section 20-409 - Form and Contents of Tax Return
Section 20-410 - Payment of Tax Collected
Section 20-412 - County Regulations
Section 20-413 - State Assistance
Section 20-414 - Bond of County Tax Collector
Section 20-416 - Revenue Distribution -- Carroll County
Section 20-417 - Revenue Distribution -- Charles County
Section 20-418 - Revenue Distribution -- Dorchester County
Section 20-419 - Revenue Distribution -- Frederick County
Section 20-420 - Revenue Distribution -- Somerset County
Section 20-421 - Revenue Distribution -- Washington County
Section 20-422 - Revenue Distribution -- Wicomico County
Section 20-423 - Timing of Distribution
Section 20-424 - Annual Report -- Western Maryland Code Counties