Md. Code, Local Government § 20-407
Md. Code, Local Government § 20-407
in effect§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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg§ion=20-407&enactments=falseFetched: 10/17/2026