Md. Code Ann., Loc. Gov't § 20-409
Redline — January 1, 2020 → current.View current text →
Current — January 1, 2026
As of January 1, 2020
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.
(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.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.