Volume 801, Page 1031 View pdf image |
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ROBERT L. EHRLICH, JR., Governor Ch. 276 9-322. (a) If a hotel fails to pay the hotel rental tax to an authorized county, except (b) If a hotel fails to pay the hotel rental tax to Talbot County or Wicomico 9-323. An authorized county may file a civil action to collect unpaid hotel rental tax. An authorized county may collect unpaid hotel rental tax by distraint. Unpaid hotel rental tax in a code county, Cecil County, Charles County, 9-326. (a) (1) To protect hotel rental tax revenue, an authorized county may require (2) Cecil, Talbot, and Wicomico counties may require security under this (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 (2) Cash; or (3) Securities approved by the county. (c) If security is required under this section, the county shall give the hotel (d) Within 5 days after a hotel receives notice that security is required, the (1) File the security; or (2) Submit a written request for a hearing on the security requirement. - 1031 -
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Volume 801, Page 1031 View pdf image |
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