Part I - COUNTY HOTEL RENTAL TAXES
- 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 - [Effective Until 7/1/2024] Tax rates
- Section 20-405 - [Effective 7/1/2024] 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 20-415.1 - Distribution of revenue to Tourism Development Incentive Fund
- 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
- Section 20-429 - Reserved
- Section 20-430 - Reserved