charge.

ROBERT L. EHRLICH, JR., Governor                             Ch. 276

(2) Collect the hotel rental tax from the person who pays the transient

(b) A hotel holds hotel rental tax collected in trust for the authorized county
that imposes the tax until the hotel pays the tax to that county as required under this
subtitle.

9-310.

(a)     A hotel shall complete, sign, and file a hotel rental tax return with:

(1)     A code county, on or before the 10th day of each month;

(2)     Calvert County, on or before the 21st day of each month;

(3)     Cecil County, on or before the 10th day of each month;

(4)     Charles County, on or before the 21st day of each month;

(5)     Dorchester County, on or before the 21st day of each month;

(6)      FREDERICK COUNTY, ON OR BEFORE THE 21ST DAY OF EACH MONTH;
[(6)] (7) Garrett County, on or before the 21st day of each month;
[(7)] (8) St. Mary's County, on or before the 21st day of each month;
[(8)] (9) Somerset County, on or before the 21st day of each month;
[(9)] (10) Talbot County, on or before the 20th day of each month;
[(10)] (11) Washington County, on or before the 25th day of each month;

[(11)] (12) Wicomico County, on or before the 20th 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

and

amount of:

month; and

calendar month.
9-311.

(i) Transient charges paid to the hotel during the prior calendar
(ii) The hotel rental tax required to be collected during the prior

(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.

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