§ 20–434
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-434 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 4. Hotel Rental Taxes
§ 20–434LinkCopy Citation
A municipality that imposes a hotel rental tax may:
(1)
provide for the administration and collection of the tax;
(2)
provide for additional exemptions from the tax; and
(3)
impose penalties for failure to collect, report, or pay the tax.