# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-434

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.

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