# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-427

(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.

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