Maryland Statutes
Title 20 - Taxes and Development Impact Fees
Subtitle 4 - Hotel Rental Taxes

Part I - County Hotel Rental Taxes

Section 20-401 - Definitions - (a) In this part the following words have the meanings...

Section 20-402 - Scope of Part - (a) This part applies only to: (1) subject to subsection...

Section 20-403 - Imposition of Tax - (a) Except as provided in § 20–404 of this subtitle,...

Section 20-404 - Limitations and Exemptions - (a) The hotel rental tax does not apply to the...

Section 20-405 - Tax Rates - (a) Subject to this section, the hotel rental tax rate...

Section 20-406 - Duty to Collect Tax - (a) A hotel shall: (1) give a person who is...

Section 20-407 - Duty to Pay Tax - A person shall pay the hotel rental tax to the...

Section 20-408 - Tax Return Required - A hotel shall complete, sign, and file a hotel rental...

Section 20-409 - Form and Contents of Tax Return - A hotel rental tax return for a county: (1) shall...

Section 20-410 - Payment of Tax Collected - A hotel shall pay to the county the hotel rental...

Section 20-411 - Discount - (a) Except in Calvert County, Carroll County, Charles County, St....

Section 20-412 - County Regulations - To provide for the orderly, systematic, and thorough administration of...

Section 20-413 - State Assistance - (a) The Comptroller shall provide a county with information to...

Section 20-414 - Bond of County Tax Collector - (a) To cover the revenue that a tax collector collects...

Section 20-415 - Revenue Distribution -- Code Counties and Calvert, Cecil, Garrett, and St. Mary's Counties - (a) Except as otherwise provided in this part, a code...

Section 20-416 - Revenue Distribution -- Carroll County - Carroll County shall distribute the hotel rental tax revenue as...

Section 20-417 - Revenue Distribution -- Charles County - Charles County shall distribute the hotel rental tax revenue to...

Section 20-418 - Revenue Distribution -- Dorchester County - Dorchester County shall distribute the hotel rental tax revenue as...

Section 20-419 - Revenue Distribution -- Frederick County - (a) Frederick County shall distribute the hotel rental tax revenue...

Section 20-420 - Revenue Distribution -- Somerset County - Somerset County shall distribute the hotel rental tax revenue to...

Section 20-421 - Revenue Distribution -- Washington County - (a) Washington County shall distribute the hotel rental tax revenue...

Section 20-422 - Revenue Distribution -- Wicomico County - Wicomico County shall distribute the hotel rental tax revenue as...

Section 20-423 - Timing of Distribution - A county shall make the distributions required under this part...

Section 20-424 - Annual Report -- Western Maryland Code Counties - (a) (1) On or before October 1 of each year,...

Section 20-425 - Interest - (a) If a hotel fails to pay the hotel rental...

Section 20-426 - Tax Penalties - (a) Except in Talbot County or Wicomico County, if a...

Section 20-427 - Collections - (a) A county may file a civil action to collect...

Section 20-428 - Hotel Surety Bond - (a) (1) Subject to paragraph (2) of this subsection, to...

Part II - Municipal Hotel Rental Tax

Section 20-431 - Definitions - (a) In this part the following words have the meanings...

Section 20-432 - Authorization to Impose Tax - (a) Except as provided in subsections (b) and (c) of...

Section 20-433 - Tax Rate - (a) Subject to subsection (b) of this section, a municipality...

Section 20-434 - Administration; Exemptions; Penalties - A municipality that imposes a hotel rental tax may: (1)...

Section 20-435 - Distribution to Convention and Visitors Bureau - A municipality that imposes a hotel rental tax under this...

Section 20-436 - Offset for County Tax in Municipality - If a county has the authority under Part I of...