WILLIAM DONALD SCHAEFER, Governor Ch. 371
[(8)] (9) 3% in Talbot County;
[(9)] (10) 3% in Washington County;
[(10)] (11)3% in Wicomico County; and
[(11)] (12)3% in Worcester County.
9-308.

A person shall pay the hotel rental tax to the hotel when the person pays the
transient charge.

9-309.

(a) A hotel shall:

(1) Give the person who is required to pay a transient charge a bill that
identifies the transient charge as a separate item from any other charge; and

(2) Collect the hotel rental tax from the person who pays the transient
charge.

(b) A hotel holds hotel rental tax collected in trust for the authorized county
that imposes the tax until the hotel pays the tax to that county as required under this
subtitle.

9-310.

(a) A hotel shall complete, sign, and file a hotel rental tax return with:

(1) Allegany County, on or before the 10th day of each month;

(2) Calvert County, on or before the 21st day of each month;

(3) CECIL COUNTY, ON OR BEFORE THE 10TH DAY OF EACH
MONTH;

[(3)] (4) Charles County, on or before the 21st day of each month;
[(4)] (5) Garrett County, on or before the 21st day of each month;
[(5)] (6) Kent County, on or before the 10th day of each month;
[(6)1 (7) St. Mary's County, on or before the 21st day of each month;
[(7)1 (8) Somerset County, on or before the 21st day of each month;
[(8)] (9) Talbot County, on or before the 20th day of each month;
[(9)] (10) Washington County, on or before the 25th day of each month;
[(10)] (11)Wicomico County, on or before the 20th day of each month; and
[(11)] (12) Worcester County, on or before the 10th day of each month.

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