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