Maryland Statutes
§ 20-410
§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.
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