WILLIAM DONALD SCHAEFER, Governor Ch. 441

(1)  For Talbot County, Washington County, and
Wicomico County, 1%; and

(2)  For any other authorized county, 0.5%.

9-322.

(a) If a hotel fails to pay the hotel rental tax to an
authorized county, except Talbot County or Wicomico County,
within 1 month after the payment is due under § 9-311 of this
subtitle, the hotel shall pay a tax penalty of 10% of the unpaid
tax.

9-323.

An authorized county may file a civil action to collect
unpaid hotel rental tax.

9-324.

An authorized county may collect unpaid hotel rental tax by
distraint.

9-325.

Unpaid hotel rental tax in Charles County, SOMERSET COUNTY,
Talbot County, Washington 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.

9-326.

(a)  (1) To protect hotel rental tax revenue, [and] AN
authorized county may require a hotel to file security with that
county in an amount that the county determines.

(2) Talbot and Wicomico Counties may require security
under this section only if a hotel has been in default.

(b)  Security under this section shall be:

(1)  A bond issued by a surety company that is:

(i) Authorized to do business in the State; and

(ii) Approved by the Insurance Commissioner as
to solvency and responsibility;

(2)  Cash; or

(3)  Securities approved by the county.

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