§ 11-502.3

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§11–502.3. NOT IN EFFECT

** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

(a)In this section, “local hotel rental tax” means the hotel rental tax imposed under:

(1)Title 20, Subtitle 4 of the Local Government Article;

(2)§ 20–603(a)(3) of the Local Government Article;

(3)§ 21–2 of the Baltimore City Code;

(4)§ 11–4–402 of the Baltimore County Code;

(5)§ 20.400 of the Howard County Code;

(6)§ 52–16 of the Montgomery County Code; and

(7)§ 10–218.1 of the Prince George’s County Code.

(b)The Comptroller shall develop a single tax return for use by an accommodations intermediary that aggregates the local hotel rental taxes that an accommodations intermediary is required to collect and remit.

(c)Each accommodations intermediary shall complete, under oath, and file with the Comptroller a hotel rental tax return for local hotel rental taxes and the tax imposed under this title:

(1)on or before the 25th day of the month that follows the month in which the accommodations intermediary facilitates a booking transaction or sale for use of an accommodation; and

(2)for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the accommodations intermediary or accommodations provider does not facilitate any booking transaction or sale for use of an accommodation.

(d)A return shall require an accommodations intermediary to state, for the period that the return covers:

(1)the gross proceeds of the business of the accommodations intermediary;

(2)the taxable price of sales on which the local hotel rental tax was imposed;

(3)the local hotel rental tax due; and

(4)any allowable discounts, deductions, or exemptions.

(1)If the Comptroller approves, an accommodations intermediary may file a consolidated return if the accommodations intermediary engages in more than one business in which the accommodations intermediary facilitates booking transactions or sales for use of an accommodation.

(2)The Comptroller shall require an accommodations intermediary that files a consolidated return under this subsection to provide hotel rental tax data the Comptroller deems necessary to ensure the tax is credited and distributed to the appropriate jurisdiction.