§ 20–412

Statutes in effect as of October 1, 2026.

Md. Code Ann., Local Gov't § 20-412 (2026)

Title 20. Taxes and Development Impact Fees

Subtitle 4. Hotel Rental Taxes

To provide for the orderly, systematic, and thorough administration of the hotel rental tax, a county may adopt regulations that:

(1)

are consistent with this part; and

(2)

conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax – General Article.