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ROBERT L. EHRLICH, JR., Governor Ch. 581
(i) Files the hotel rental tax return; and
(ii) Pays the hotel rental tax.
(2) The Commissioners of Calvert County, CARROLL COUNTY, Charles
County, St. Mary's County, and Washington County may determine whether a hotel is
eligible to receive a discount.
9-314.
An authorized county shall administer the hotel rental tax for that county.
9-315.
To provide for orderly, systematic, and thorough administration of the hotel
rental tax, an authorized county may adopt regulations that:
(1) Are consistent with this subtitle; and
(2) Conform to the applicable provisions and regulations for the sales
and use tax under Title 11 of the Tax - General Article.
9-316.
(a) The Comptroller shall provide an authorized county with information to
help the county to verify hotel rental tax liability.
(b) (1) The Comptroller may charge an authorized county a reasonable fee
for the cost of providing information.
(2) The county shall treat the fee as a hotel rental tax administrative
cost.
9-317.
(a) To cover the revenue that a treasurer collects under this subtitle, an
authorized county may increase the surety bond that the county requires for its
treasurer.
(b) The county shall treat any additional premium due to a surety bond
increase allowed under subsection (a) of this section as a hotel rental tax
administrative cost.
9-318.
(a) Except for Talbot County, Washington County, Dorchester County, [and]
Frederick County, AND CARROLL COUNTY, an authorized county shall distribute the
hotel rental tax revenue as follows:
(1) From the total revenue, a reasonable sum for hotel rental tax
administrative costs to the general fund of the county;
(2) In a code county and Calvert, Cecil, Garrett, and St. Mary's counties,
after the distribution in item (1) of this subsection, the revenue attributable to a hotel
located in a municipal corporation to the municipal corporation; and
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