§ 20-426. Tax penalties

Latest version.

(a) In general. -- Except in Talbot County or Wicomico County, if a hotel fails to pay the hotel rental tax to a county within 1 month after the payment is due under § 20-410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.

(b) Talbot and Wicomico counties. -- If a hotel fails to pay the hotel rental tax to Talbot County or Wicomico County within 120 days after the payment is due under § 20-410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.

HISTORY: An. Code 1957, art. 24, § 9-322; 2013, ch. 119, § 2.

                    
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