County Hotel Rental Taxes

  1. Law
  2. Maryland Code
  3. Local Government
  4. Local Finance
  5. Taxes and Development Impact Fees
  6. Hotel Rental Taxes
  7. County Hotel Rental Taxes

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Section
20-401

Definitions

Section
20-402

Scope of part

Section
20-403

Imposition of tax

Section
20-404

Limitations and exemptions

Section
20-405

Tax rates

Section
20-406

Duty to collect tax

Section
20-407

Duty to pay tax

Section
20-408

Tax return required

Section
20-409

Form and contents of tax return

Section
20-410

Payment of tax collected

Section
20-411

Discount

Section
20-412

County regulations

Section
20-413

State assistance

Section
20-414

Bond of county tax collector

Section
20-415

Revenue distribution -- Code counties and Calvert, Cecil, Garrett, and St. Mary's counties

Section
20-416

Revenue distribution -- Carroll County

Section
20-417

Revenue distribution -- Charles County

Section
20-418

Revenue distribution -- Dorchester County

Section
20-419

Revenue distribution -- Frederick County

Section
20-420

Revenue distribution -- Somerset County

Section
20-421

Revenue distribution -- Washington County

Section
20-422

Revenue distribution -- Wicomico County

Section
20-423

Timing of distribution

Section
20-424

Annual report -- Western Maryland code counties

Section
20-425

Interest

Section
20-426

Tax penalties

Section
20-427

Collections

Section
20-428

Hotel surety bond