§ 20-403. Imposition of tax

MD Local Gov Code § 20-403 (2019) (N/A)
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(a)    Except as provided in § 20–404 of this subtitle, a county may impose, by resolution, a hotel rental tax.

(b)    (1)    This subsection applies only to Calvert County, Charles County, and St. Mary’s County.

(2)    The governing body of a county shall hold a public hearing before imposing a hotel rental tax.

(3)    The hearing:

(i)    shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and

(ii)    may not be part of the annual budget hearing.