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Code · Maryland · Local Government

§ 20-407

85 words·~1 min read·/md/local-government/20-407·

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§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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