§20–409. IN EFFECT
A hotel rental tax return for a county:
(1) shall be made on the form that the county requires; and
(2) shall contain the information that the county requires, including the amount of:
(i) transient charges paid to the hotel during the prior calendar month; and
(ii) the hotel rental tax required to be collected during the prior calendar month.
§20–409. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) For a booking transaction that is not facilitated by an accommodations intermediary, a hotel rental tax return for a county:
(1) shall be made on the form that the county requires; and
(2) shall contain the information that the county requires, including the amount of:
(i) taxable price paid to the hotel or accommodations provider during the prior calendar month; and
(ii) the hotel rental tax required to be collected during the prior calendar month.
(b) For a booking transaction that is facilitated by an accommodations intermediary, the hotel rental tax return shall be filed in the manner and on the form that the Comptroller requires under § 11–502.3 of the Tax – General Article.