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Md. Code Ann., Loc. Gov't § 20-412

To provide for the orderly, systematic, and thorough administration of the hotel rental tax, a county may adopt regulations that:

(1) are consistent with this part; and

(2) conform to the applicable provisions and regulations for the sales and use tax under Title 11 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.