Md. Code Ann., Loc. Gov't § 20-411
Redline — January 1, 2020 → current.View current text →
Current — January 1, 2026
As of January 1, 2020
(a) Except in Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, a hotel is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before the due date, the hotel: (1) files the hotel rental tax return; and (2) pays the hotel rental tax.
(a) Except in Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, a hotel, an accommodations intermediary, or an accommodations provider is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before the due date, the hotel, accommodations intermediary, or accommodations provider: (1) files the hotel rental tax return; and (2) pays the hotel rental tax.
(b) In Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, the county commissioners may determine whether a hotel is eligible to receive a discount.
(b) In Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, the county commissioners may determine whether a hotel, an accommodations intermediary, or an accommodations provider is eligible to receive a discount.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.