§ 20-436. Offset for county tax in municipality

Latest version.

If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.

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

                    
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