§ 20-411. Discount

MD Local Gov Code § 20-411 (2019) (N/A)
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(a)    Except in Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, a hotel is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before the due date, the hotel:

(1)    files the hotel rental tax return; and

(2)    pays the hotel rental tax.

(b)    In Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, the county commissioners may determine whether a hotel is eligible to receive a discount.