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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 |
| PART I. COUNTY HOTEL RENTAL TAXES |
| § 20-401. Definitions |
| § 20-402. Scope of part |
| § 20-403. Imposition of tax |
| § 20-404. Limitations and exemptions |
| § 20-405. Tax rates |
| § 20-406. Duty to collect tax |
| § 20-407. Duty to pay tax |
| § 20-408. Tax return required |
| § 20-409. Form and contents of tax return |
| § 20-410. Payment of tax collected |
| § 20-411. Discount |
| § 20-412. County regulations |
| § 20-413. State assistance |
| § 20-414. Bond of county tax collector |
| § 20-415. Revenue distribution -- Code counties and Calvert, Cecil, Garrett, and St. Mary's counties |
| § 20-416. Revenue distribution -- Carroll County |
| § 20-417. Revenue distribution -- Charles County |
| § 20-418. Revenue distribution -- Dorchester County |
| § 20-419. Revenue distribution -- Frederick County |
| § 20-420. Revenue distribution -- Somerset County |
| § 20-421. Revenue distribution -- Washington County |
| § 20-422. Revenue distribution -- Wicomico County |
| § 20-423. Timing of distribution |
| § 20-424. Annual report -- Western Maryland code counties |
| § 20-425. Interest |
| § 20-426. Tax penalties |
| § 20-427. Collections |
| § 20-428. Hotel surety bond |
| § 20-429, 20-430. |
| PART II. MUNICIPAL HOTEL RENTAL TAX |
| § 20-431. Definitions |
| § 20-432. Authorization to impose tax |
| § 20-433. Tax rate |
| § 20-434. Administration; exemptions; penalties |
| § 20-435. Distribution to convention and visitors bureau |
| § 20-436. Offset for county tax in municipality |