§ 20-427. Collections

MD Local Gov Code § 20-427 (2019) (N/A)
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(a)    A county may file a civil action to collect unpaid hotel rental tax.

(b)    A county may collect unpaid hotel rental tax by distraint.

(c)    Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:

(1)    a lien against the real and personal property of the person owing the tax; and

(2)    collectible in the same manner as the property tax may be collected under the Tax – Property Article.