§ 20–413
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-413 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 4. Hotel Rental Taxes
§ 20–413LinkCopy Citation
(a)
The Comptroller shall provide a county with information to help the county verify hotel rental tax liability.
(b)
(1)
The Comptroller may charge a county a reasonable fee for the cost of providing information under this section.
(2)
The county shall treat the fee as a hotel rental tax administrative cost.