§ 20–409

Statutes in effect as of October 1, 2026.

Md. Code Ann., Local Gov't § 20-409 (2026)

Title 20. Taxes and Development Impact Fees

Subtitle 4. Hotel Rental Taxes

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.