Ch. 381

LAWS OF MARYLAND

CHAPTER 381

(House Bill 171)

AN ACT concerning

Washington County - Hotel Rental Tax

FOR the purpose of authorizing Washington County to impose a
hotel rental tax at not more than a certain rate; requiring
a hotel in Washington County to collect the tax and to file
a certain tax return and pay taxes collected on or before a
certain date of each month; authorizing the Commissioners of
Washington County to collect the taxes by suit or distraint,
to determine whether a hotel is eligible to receive a
discount, and to adopt certain regulations necessary to
administer, the tax; requiring that a certain portion of the
revenues from this tax be used for certain designated
purposes; limiting the portion of the revenues which may be
used for administrative costs; requiring a hotel to pay
interest at a certain rate and a certain penalty on overdue
taxes; providing that unpaid hotel rental tax in Washington
County is a lien against the real and personal property of
the person owing the tax; authorizing the Commissioners of
Washington County to increase the surety bond of the County
Treasurer and to require hotels to file a certain surety
bond certain security; requiring the Comptroller to provide
certain information, subject to an authorized charge;
defining certain terms; providing for the effective date of
this Act; and generally relating to the imposition of a
hotel rental tax by Washington County.

BY adding to

Article 81 - Revenue and Taxes

Section 411J

Annotated Code of Maryland

(1980 Replacement Volume and 1987 Supplement)

BY repealing and reenacting, with amendments,

Article 24 - Political Subdivisions - Miscellaneous

Provisions
Section 9-301, 9-304, 9-310, 9-311, 9-318, 9-321, and 9-325
Annotated Code of Maryland
(1987 Replacement Volume and 1987 Supplement)

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1988)

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