WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Defined terms: "Authorized county" § 9-101
"Hotel" § 9-301 "Hotel rental tax" § 9-301
"Person" § 1-101 "Transient charge" § 9-301

9-311. PAYMENT TO COUNTY.

(A)  IN GENERAL.

A HOTEL SHALL PAY TO THE AUTHORIZED COUNTY THAT IMPOSES THE
HOTEL RENTAL TAX THE TAX COLLECTED FOR A CALENDAR MONTH WITH THE
RETURN THAT COVERS THAT MONTH.

(B)  DISCOUNT ALLOWED.

(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 ST. MARY'S COUNTY MAY
DETERMINE WHETHER A HOTEL IS ELIGIBLE TO RECEIVE A DISCOUNT.

REVISOR'S NOTE: Subsections (a) and (b)(2) and the
introductory language of (1) of this section are new
language derived without substantive change from
former Art. 81, § 411F(j)(l) and (3) and, as it
related to payment, (d)(1), the first sentence of §
411G(j) and, as it related to payment, (d), and §
411H(j)(l) and, as it related to remittance, (d)(1).

Subsection (b)(1)(i) and (ii) of this section is new
language substituted for former Art. 81, §§ 411F(j)(2)
and 411H(j)(2) and the second sentence of § 411G(j),
which made a hotel ineligible for failure to file a
return.

In subsections (a) and (b) of this section, the
defined term "hotel" is substituted for the former
references to "the person collecting the tax" and "the
person", for clarity.

In subsection (b)(1) and (2) of this section, the word
"discount" is substituted for the former words "apply
and credit" and "collection fee" to conform to
language used in similar provisions throughout the
Code.

In subsection (b)(1) of this section, the reference to
"administrative costs" is substituted for the former
references to the expense of "collection and
remittance", for clarity.

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