§ 20-411
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/md/local-government/20-411A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.