Maryland Statutes
Part I - County Hotel Rental Taxes
Section 20-427 - Collections

(a)    A county may file a civil action to collect unpaid hotel rental tax.
    (b)    A county may collect unpaid hotel rental tax by distraint.
    (c)    Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:
        (1)    a lien against the real and personal property of the person owing the tax; and
        (2)    collectible in the same manner as the property tax may be collected under the Tax – Property Article.