Maryland Statutes
Part I - County Hotel Rental Taxes
Section 20-409 - Form and Contents of Tax Return

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.