<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-412" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes">
  <text>To provide for the orderly, systematic, and thorough administration of the hotel rental tax, a county may adopt regulations that:</text>
  <level label="1">
    <text>are consistent with this part; and</text>
  </level>
  <level label="2">
    <text>conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax – General Article.</text>
  </level>
</section>
