Section 20-432 - Authorization to impose tax(a) Except as provided in subsections (b) and (c) of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax.(b)(1) In this subsection, "hotel rental tax revenue sharing arrangement" includes: (i) a requirement under §§ 20-415 through 20-422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or(ii) any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.(2) A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.(c) A municipality may not impose a hotel rental tax if the municipality is located in a county that: (1) distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or(2) does not impose a tax on a transient charge paid to a hotel.Amended by 2019 Md. Laws, Ch. 608,Sec. 1, eff. 7/1/2019.Amended by 2019 Md. Laws, Ch. 607,Sec. 1, eff. 7/1/2019.Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.