Md. Code Ann., Loc. Gov't § 20-410
Redline — January 1, 2020 → current.View current text →
Current — January 1, 2026
As of January 1, 2020
A hotel shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month.
(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.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.