Ch. 381

LAWS OF MARYLAND

9-324.

An authorized county may collect unpaid hotel rental tax by
distraint.

9-325.

Unpaid hotel rental tax in Talbot County, WASHINGTON COUNTY,
and Wicomico County is a lien against the real and personal
property of the person owing the tax and is collectible in the
same manner as the property tax may be collected under the Tax
Property Article.

9-326.                                                                 

(a)  (1) To protect hotel rental tax revenue, an authorized
county may require a hotel to file security with that county in
an amount that the county determines.

(2) Talbot and Wicomico Counties may require security
under this section only if a hotel has been in default.

(b)  Security under this section shall be:

(1)  a bond issued by a surety company that is:

(i) authorized to do business in the State; and

(ii) approved by the insurance commissioner
Insurance Commissioner as to solvency and responsibility;

(2)  cash; or

(3)  securities approved by the county.

(c)  If security is required under this section, the county
shall give the hotel notice of the amount of security.

(d)  Within 5 days after a hotel receives notice that
security is required, the hotel shall:

(1)  file the security; or

(2)  submit a written request for a hearing on the
security requirement.

(e)  (1) If a hearing is requested, the county shall hold a
hearing to determine the necessity, propriety, and amount of the
security.

(2) The determination at the hearing is final, and
the hotel shall comply within 15 days after the hotel receives
notice of the determination.

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