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S.B. 476
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ROBERT L. EHRLICH, JR., Governor
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
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Article 24 - Political Subdivisions - Miscellaneous Provisions
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9-310.
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(a) A hotel shall complete, sign, and file a hotel rental tax return with:
(1) [A] EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION,
A code county, on or before the 10th day of each month;
(2) (I) A CODE COUNTY IN THE EASTERN SHORE CLASS ESTABLISHED
UNDER ARTICLE 25B, § 2 OF THE CODE, ON OR BEFORE THE 21ST DAY OF EACH
MONTH;
[(2)] (II) Calvert County, on or before the 21st day of each month;
[(3)] (III) Carroll County, on or before the 21st day of each month;
[(4)] (IV) Cecil County, on or before the 10th day of each month;
[(5)] (V) Charles County, on or before the 21st day of each month;
[(6)] (VI) Dorchester County, on or before the 21st day of each month;
[(7)] (VII) Frederick County, on or before the 21st day of each month;
[(8)] (VIII) Garrett County, on or before the 21st day of each month;
[(9)] (IX) St. Mary's County, on or before the 21st day of each month;
[(10)] (X) Somerset County, on or before the 21st day of each month;
[(11)] (XI) Talbot County, on or before the 20th day of each month;
[(12)] (XII) Washington County, on or before the 25th day of each month;
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and
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[(13)] (XIII) Wicomico County, on or before the 20th day of each month.
(b) A hotel rental tax return for an authorized county:
(1) Shall be made on the form that the county requires;
(2) Shall contain the information that the county requires, including the
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amount of:
month; and
calendar month.
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(i) Transient charges paid to the hotel during the prior calendar
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(ii) The hotel rental tax required to be collected during the prior
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect June 1, 2006.
- 3137 -
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