§ 20-411

Maryland § 20-411

• Jurisdiction: Maryland
• Article glg: Local Government
• Title: 20

Text

§20–411. IN EFFECT

(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.

(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.

§20–411. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

(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, an accommodations intermediary, or an accommodations provider is eligible to receive a discount.