Md. Code, Local Gov't § 20-411

Current with changes from the 2024 Legislative Session
Section 20-411 - Discount
(a) Except in Calvert County, Carroll County, Charles County, St. Mary's County, and Washington County, a hotel is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before the due date, the hotel:
(1) files the hotel rental tax return; and
(2) pays the hotel rental tax.
(b) In Calvert County, Carroll County, Charles County, St. Mary's County, and Washington County, the county commissioners may determine whether a hotel is eligible to receive a discount.

Md. Code, LG § 20-411

Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.