Unannotated Code of Maryland (Last Updated: May 16, 2014) |
LOCAL GOVERNMENT |
DIVISION IV. LOCAL FINANCE |
TITLE 20. TAXES AND DEVELOPMENT IMPACT FEES |
SUBTITLE 4. HOTEL RENTAL TAXES |
PART I. COUNTY HOTEL RENTAL TAXES |
§ 20-409. Form and contents of tax return
Latest version.
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A hotel rental tax return for a county:
(1) shall be made on the form that the county requires; and
(2) shall contain the information that the county requires, including the amount of:
(i) transient charges paid to the hotel during the prior calendar month; and
(ii) the hotel rental tax required to be collected during the prior calendar month.