Md. Code, Local Gov't § 20-434

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

Section 20-434 - Administration; exemptions; penalties

A municipality that imposes a hotel rental tax may:

(1) provide for the administration and collection of the tax;

(2) provide for additional exemptions from the tax; and

(3) impose penalties for failure to collect, report, or pay the tax.

Md. Code, LG § 20-434

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