§ 20–427
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-427 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 4. Hotel Rental Taxes
§ 20–427LinkCopy Citation
(a)
A county may file a civil action to collect unpaid hotel rental tax.
(b)
A county may collect unpaid hotel rental tax by distraint.
(c)
Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:
(1)
a lien against the real and personal property of the person owing the tax; and
(2)
collectible in the same manner as the property tax may be collected under the Tax – Property Article.