(a) If a hotel fails to pay the hotel rental tax as required under this part, the hotel shall pay interest on the unpaid tax from the date on which the hotel is required to pay the tax to the date that the tax is paid.
(b) The interest rate for each month or fraction of a month is:
(1) for Cecil County, Dorchester County, Talbot County, Washington County, and Wicomico County, 1%; and
(2) for any other county, 0.5%.
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