Md. Code, Local Gov't § 20-427

Current with changes from the 2024 Legislative Session effective on or before 7/1/2024, from Chs.. 2 through 1049

Section 20-427 - Collections

(a) A county may file a civil action to collect unpaid hotel rental tax.

(b) A county may collect unpaid hotel rental tax by distraint.

(c) Except in Calvert County and St. Mary's County, unpaid hotel rental tax is:

(1) a lien against the real and personal property of the person owing the tax; and

(2) collectible in the same manner as the property tax may be collected under the Tax - Property Article.

Md. Code, LG § 20-427

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