§ 20–411
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-411 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 4. Hotel Rental Taxes
§ 20–411LinkCopy Citation
(a)
Except in Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, a hotel is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before the due date, the hotel:
(1)
files the hotel rental tax return; and
(2)
pays the hotel rental tax.
(b)
In Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, the county commissioners may determine whether a hotel is eligible to receive a discount.