Md. Code, Local Government § 20-410
Md. Code, Local Government § 20-410
in effect§20–410. IN EFFECT
A hotel shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month.
§20–410. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) A hotel or an accommodations provider shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month.
(b) An accommodations intermediary shall pay to the Comptroller the hotel rental tax collected for a calendar month with the return that covers that month.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg§ion=20-410&enactments=falseFetched: 10/17/2026
