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2005 LAWS OF MARYLAND
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Ch. 581
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(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) A code county, on or before the 10th day of each month;
(2) Calvert County, on or before the 21st day of each month;
(3) CARROLL COUNTY, ON OR BEFORE THE 21ST DAY OF EACH MONTH;
[(3)] (4) Cecil County, on or before the 10th day of each month;
[(4)] (5) Charles County, on or before the 21st day of each month;
[(5)] (6) Dorchester County, on or before the 21st day of each month;
[(6)] (7) Frederick County, on or before the 21st day of each month;
[(7)] (8) Garrett County, on or before the 21st day of each month;
[(8)] (9) St. Mary's County, on or before the 21st day of each month;
[(9)] (10) Somerset County, on or before the 21st day of each month;
[(10)] (11) Talbot County, on or before the 20th day of each month;
[(11)] (12) Washington County, on or before the 25th day of each month;
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and
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[(12)] (13) 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.
9-311.
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(i) Transient charges paid to the hotel during the prior calendar
(ii) The hotel rental tax required to be collected during the prior
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(a) A hotel shall pay to the authorized county that imposes the hotel rental tax
the tax collected for a calendar month with the return that covers that month.
(b) (1) Except as provided in paragraph (2) of this subsection, a hotel is
allowed, for administrative costs, a discount equal to 1.5% of the gross amount of
hotel rental tax collected, if, on or before the due date, the hotel:
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- 3316 -
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