Ch. 428                                          LAWS OF MARYLAND

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1988.

Approved May 17, 1988.

CHAPTER 428

(House Bill 552)

AN ACT concerning

Calvert County - Hotel Rental Tax

FOR the purpose of authorizing Calvert County to impose a hotel
rental tax at not more than a certain rate; requiring the
Commissioners of Calvert County to hold a public hearing
prior to imposition of the tax; requiring a hotel in Calvert
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 Calvert County to
collect the taxes by suit or distraint, to determine whether
a hotel is eligible to receive a collection fee, to provide
a tax exemption for classes of sleeping accommodation
places ; , and to adopt certain regulations necessary to
administer the tax; requiring a hotel to pay interest at a
certain rate and a certain penalty on overdue taxes;
providing that unpaid hotel rental tax in Calvert County is
a lien against the real and personal property of the person
owing the tax; authorizing the Commissioners of Calvert
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; requiring the
Commissioners of Calvert County to distribute certain
proceeds of the tax to certain municipal corporations;
defining certain terms; providing for the effective date of
this Act; and generally relating to the imposition of a
hotel rental tax by Calvert County.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 411F

Annotated Code of Maryland

(1980 Replacement Volume and 1987 Supplement)

BY repealing and reenacting, with amendments,

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