Ch. 2                                    LAWS OF MARYLAND

Defined terms: "Authorized county" § 9-301
"Hotel" § 9-301 "Hotel rental tax" § 9-301

9-312. RESERVED.

9-313. RESERVED.

PART III. ADMINISTRATION.

9-314. IN GENERAL.

AN AUTHORIZED COUNTY SHALL ADMINISTER THE HOTEL RENTAL TAX
FOR THAT COUNTY.                             

REVISOR'S NOTE: This section is new language added to
clarify the entity responsible for administration of
the hotel rental tax.

Defined terms: "Authorized county" § 9-301
"Hotel rental tax" § 9-301

9-315. REGULATIONS.

TO PROVIDE FOR ORDERLY, SYSTEMATIC, AND THOROUGH
ADMINISTRATION OF THE HOTEL RENTAL TAX, AN AUTHORIZED COUNTY MAY
ADOPT REGULATIONS THAT:

(1)  ARE NOT INCONSISTENT WITH THIS SUBTITLE; AND

(2)  CONFORM TO THE APPLICABLE PROVISIONS AND
REGULATIONS FOR THE SALES AND USE TAX UNDER TITLE 11 OF THE TAX -
GENERAL ARTICLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§
411F(h), 411G(h), and 411H(h).

The word "administration" is substituted for the
former references to "collection and distribution",
for clarity.

Defined terms: "Authorized county" § 9-301
"Hotel rental tax" § 9-301

9-316. STATE ASSISTANCE.

(A)  IN GENERAL.

THE COMPTROLLER SHALL PROVIDE AN AUTHORIZED COUNTY WITH.
INFORMATION TO HELP THE COUNTY TO VERIFY HOTEL RENTAL TAX
LIABILITY.

(B)  CHARGE FOR INFORMATION.

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