§ 20-433. Tax rate

Latest version.

(a) In general. -- Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax.

(b) Limit. -- The hotel rental tax for a municipality may not exceed 2%.

HISTORY: An. Code 1957, art. 24, § 9-608(c); 2013, ch. 119, § 2.

                    
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