Ch. 317

LAWS OF MARYLAND

(b) (1) Except as provided in paragraph (2) of this
subsection, a hotel is allowed a 1.5% discount for administrative
costs if, on or before the due date, the hotel:

(i) files the hotel rental tax return; and

(ii) pays the hotel rental tax.

(2) The Commissioners of CHARLES COUNTY AND St.
Mary's 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 not inconsistent 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.

- 2856 -