§20–410. IN EFFECT
A hotel shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month.
§20–410. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) A hotel or an accommodations provider shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month.
(b) An accommodations intermediary shall pay to the Comptroller the hotel rental tax collected for a calendar month with the return that covers that month.