§ 20-409
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/md/local-government/20-409A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–409. IN EFFECT
A hotel rental tax return for a county:
(1)shall be made on the form that the county requires; and
(2)shall contain the information that the county requires, including the amount of:
(i)transient charges paid to the hotel during the prior calendar month; and
(ii)the hotel rental tax required to be collected during the prior calendar month.
§20–409. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a)For a booking transaction that is not facilitated by an accommodations intermediary, a hotel rental tax return for a county:
(1)shall be made on the form that the county requires; and
(2)shall contain the information that the county requires, including the amount of:
(i)taxable price paid to the hotel or accommodations provider during the prior calendar month; and
(ii)the hotel rental tax required to be collected during the prior calendar month.
(b)For a booking transaction that is facilitated by an accommodations intermediary, the hotel rental tax return shall be filed in the manner and on the form that the Comptroller requires under § 11–502.3 of the Tax – General Article.