Volume 801, Page 1028 View pdf image |
Ch. 276 2004 LAWS OF MARYLAND (b) (1) Except as provided in paragraph (2) of this subsection, a hotel is (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 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 (1) Are consistent with this subtitle; and (2) Conform to the applicable provisions and regulations for the sales 9-316. (a) The Comptroller shall provide an authorized county with information to (b) (1) The Comptroller may charge an authorized county a reasonable fee (2) The county shall treat the fee as a hotel rental tax administrative 9-317. (a) To cover the revenue that a treasurer collects under this subtitle, an (b) The county shall treat any additional premium due to a surety bond 9-318. (a) Except for Talbot County, Washington County, [and] Dorchester County, (1) From the total revenue, a reasonable sum for hotel rental tax - 1028 -
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Volume 801, Page 1028 View pdf image |
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