Ch. 2                                    LAWS OF MARYLAND

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§
411F(e)(2) and 411H(e)(2) and the second clause of the
first sentence of § 411G(e).

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

9-323. COLLECTION -- JUDICIAL PROCEEDING.

AN AUTHORIZED COUNTY MAY FILE A CIVIL ACTION TO COLLECT
UNPAID HOTEL RENTAL TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from the references to
collection by judicial proceeding in former Art. 81,
§§ 411F(e)(3) and 411H(e)(3) and in the first clause
of the second sentence of § 411G(e).

The words "civil action" are substituted for the
former word "suit", for clarity.

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

9-324. SAME -- DISTRAINT.

AN AUTHORIZED COUNTY MAY COLLECT UNPAID HOTEL RENTAL TAX BY
DISTRAINT.

REVISOR'S NOTE: This section is derived without substantive
change from the references to collection by distraint
in former Art. 81, §§ 411F(e)(3) and 411H(e)(3) and in
the first clause of the second sentence of § 411G(e).

The former word "delinquent" is deleted as surplusage.

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

9-325. SAME -- LIENS.

UNPAID HOTEL RENTAL TAX IN TALBOT 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.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second clause of
the second sentence of former Art. 81, § 411G(e).

The former words "firm" and "corporation" are deleted
as included in the defined term "person".

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