§ 20–426
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-426 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 4. Hotel Rental Taxes
§ 20–426LinkCopy Citation
(a)
Except in Talbot County or Wicomico County, if a hotel fails to pay the hotel rental tax to a county within 1 month after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.
(b)
If a hotel fails to pay the hotel rental tax to Talbot County or Wicomico County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.