# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-413

(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.

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