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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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LOCAL GOVERNMENT |
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DIVISION IV. LOCAL FINANCE |
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TITLE 20. TAXES AND DEVELOPMENT IMPACT FEES |
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SUBTITLE 4. HOTEL RENTAL TAXES |
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PART I. COUNTY HOTEL RENTAL TAXES |
§ 20-412. County regulations
Latest version.
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To provide for the orderly, systematic, and thorough administration of the hotel rental tax, a county may adopt regulations that:
(1) are consistent with this part; and
(2) conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax - General Article.