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Part I - County Hotel Rental Taxes
Part I - County Hotel Rental Taxes
§ 20-401. Definitions
§ 20-402. Scope of part
§ 20-403. Imposition of tax
§ 20-404. Limitations and exemptions
§ 20-405. Tax rates
§ 20-406. Duty to collect tax
§ 20-407. Duty to pay tax
§ 20-408. Tax return required
§ 20-409. Form and contents of tax return
§ 20-410. Payment of tax collected
§ 20-411. Discount
§ 20-412. County regulations
§ 20-413. State assistance
§ 20-414. Bond of county tax collector
§ 20-415. Revenue distribution -- Code counties and Calvert, Cecil, Garrett, and St. Mary's counties
§ 20-416. Revenue distribution -- Carroll County
§ 20-417. Revenue distribution -- Charles County
§ 20-418. Revenue distribution -- Dorchester County
§ 20-419. Revenue distribution -- Frederick County
§ 20-420. Revenue distribution -- Somerset County
§ 20-421. Revenue distribution -- Washington County
§ 20-422. Revenue distribution -- Wicomico County
§ 20-423. Timing of distribution
§ 20-424. Annual report -- Western Maryland code counties
§ 20-425. Interest
§ 20-426. Tax penalties
§ 20-427. Collections
§ 20-428. Hotel surety bond