# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-409

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.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)