§ 20-411. Discount

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   (a) In general. -- 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) Calvert, Carroll, Charles, St. Mary's, and Washington counties. -- 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.

HISTORY: An. Code 1957, art. 24, § 9-311(b); 2013, ch. 119, § 2.

                    
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