§ 20–424
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-424 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 4. Hotel Rental Taxes
§ 20–424LinkCopy Citation
(a)
(1)
On or before October 1 of each year, a Western Maryland code county shall prepare a report on the hotel rental tax.
(2)
The report shall be published in a newspaper of general circulation in the county and posted on the county’s Internet Web site.
(3)
The report shall include:
(i)
the amount of revenue the county collected from the hotel rental tax in the previous fiscal year;
(ii)
an itemized statement of the use of hotel rental tax revenue; and
(iii)
the name and salary of each position in the county unit that administers the hotel rental tax.
(b)
A Western Maryland code county shall provide a copy of any audits that relate to the hotel rental tax to the county Senate and House Delegations to the General Assembly.