§ 20-413

§20–413. IN EFFECT

(a) The Comptroller shall provide a county with information to help the county verify hotel rental tax liability.

(b) (1) The Comptroller may charge a county a reasonable fee for the cost of providing information under this section.

(2) The county shall treat the fee as a hotel rental tax administrative cost.

§20–413. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

(a) The Comptroller shall:

(1) provide a county with information to help the county verify hotel rental tax liability for the hotel rental tax remitted by a hotel or an accommodations provider;

(2) establish the remittance process for the hotel rental tax collected and remitted by an accommodations intermediary;

(3) establish the process for distributing to each county, before the last day of the next month, the hotel rental tax revenue that is collected on behalf of each county from an accommodations intermediary during the preceding month;

(4) publish the hotel rental tax rate, fees, or surcharges imposed on an accommodation by a county or a municipality under this subtitle;

(5) develop a single return for use by an accommodations intermediary that aggregates the hotel rental tax that an accommodations intermediary is required to collect and remit; and

(6) adopt regulations to implement this part.

(b) (1) The Comptroller may charge a county a reasonable fee for the cost of providing information under subsection (a)(1) of this section.

(2) The county shall treat the fee as a hotel rental tax administrative cost.

(c) To defray the cost of collecting and distributing the hotel rental tax under this part, the Comptroller may distribute to an administrative cost account an amount not to exceed 1.5% of the hotel rental tax revenue collected each month on behalf of a county from an accommodations intermediary.