Ch. 2                                   LAWS OF MARYLAND

A HOTEL SHALL COMPLETE, SIGN, AND FILE A HOTEL RENTAL TAX RETURN
WITH:

(1)  ALLEGANY COUNTY, ON OR BEFORE THE 10TH DAY OF
EACH MONTH;

(2)  GARRETT COUNTY, ON OR BEFORE THE 21ST DAY OF EACH
MONTH;

(3)  KENT COUNTY, ON OR BEFORE THE 10TH DAY OF EACH
MONTH;

(4)  ST. MARY'S COUNTY, ON OR BEFORE THE 21ST DAY OF
EACH MONTH;

(5)  TALBOT COUNTY, ON OR BEFORE THE 20TH DAY OF EACH
MONTH;

(6)  WICOMICO COUNTY, ON OR BEFORE THE 20TH DAY OF
EACH MONTH; AND

(7)  WORCESTER COUNTY, ON OR BEFORE THE 10TH DAY OF
EACH MONTH.

(B) FORM.

A HOTEL RENTAL TAX RETURN FOR AN AUTHORIZED COUNTY:

(1)  SHALL BE MADE ON THE FORM THAT THE COUNTY
REQUIRES;

(2)  SHALL CONTAIN THE INFORMATION THAT THE COUNTY
REQUIRES, INCLUDING THE AMOUNT OF:

(I)  TRANSIENT CHARGES PAID TO THE HOTEL DURING
THE PRIOR CALENDAR MONTH; AND

(II)  THE HOTEL RENTAL TAX REQUIRED TO BE
COLLECTED DURING THE PRIOR CALENDAR MONTH.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
411F(d)(2) and, as it related to returns, (1), §
411H(d)(2) and, as it related to returns, (1), and the
second sentence and, as it related to returns, the
first sentence of § 411G(d).

In subsections (a) and (b) of this section, the word
"return" is substituted for the former word "report",
for clarity.

In subsection (a) of this section, the defined term

"hotel" is substituted for the former references to

the "person collecting the tax", for brevity and
clarity.

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