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  3. Part I - County Hotel Rental Taxes


Part I - County Hotel Rental Taxes


  • § 20-401. Definitions
  • § 20-402. Scope of part
  • § 20-403. Imposition of tax
  • § 20-404. Limitations and exemptions
  • § 20-405. Tax rates
  • § 20-406. Duty to collect tax
  • § 20-407. Duty to pay tax
  • § 20-408. Tax return required
  • § 20-409. Form and contents of tax return
  • § 20-410. Payment of tax collected
  • § 20-411. Discount
  • § 20-412. County regulations
  • § 20-413. State assistance
  • § 20-414. Bond of county tax collector
  • § 20-415. Revenue distribution -- Code counties and Calvert, Cecil, Garrett, and St. Mary's counties
  • § 20-416. Revenue distribution -- Carroll County
  • § 20-417. Revenue distribution -- Charles County
  • § 20-418. Revenue distribution -- Dorchester County
  • § 20-419. Revenue distribution -- Frederick County
  • § 20-420. Revenue distribution -- Somerset County
  • § 20-421. Revenue distribution -- Washington County
  • § 20-422. Revenue distribution -- Wicomico County
  • § 20-423. Timing of distribution
  • § 20-424. Annual report -- Western Maryland code counties
  • § 20-425. Interest
  • § 20-426. Tax penalties
  • § 20-427. Collections
  • § 20-428. Hotel surety bond
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