WILLIAM DONALD SCHAEFER, Governor Ch. 441

[(9)] (10) Wicomico County, on or before the 20th day
of each month; and

[(10)] (11) Worcester County, on or before the 10th
day of each month.

(b) 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.

9-311.

(a)  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)  (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 Calvert County, Charles
County, St. Mary's County, and Washington County may determine
whether a hotel is eligible to receive a discount.

9-314.

An authorized county shall administer the hotel rental tax
for that county.

9-315.

To provide for orderly, systematic, and thorough
administration of the hotel rental tax, an authorized county may
adopt regulations that:

(1) Are consistent with this subtitle; and

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