Maryland Statutes
§ 20-407
Maryland § 20-407
This text of Maryland § 20-407 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Local Government § 20-407 (2026).
Text
§20–407. IN EFFECT A person shall pay the hotel rental tax to the hotel when the person pays the transient charge. §20–407. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a)A person shall pay the hotel rental tax to the hotel or accommodations provider when the person pays the taxable price.
(b)A person shall pay the hotel rental tax to the accommodations intermediary when the person pays the taxable price for a booking transaction facilitated by the accommodations intermediary.
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Bluebook (online)
Maryland § 20-407, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/glg/20-407.