and

ROBERT L. EHRLICH, JR., Governor                           H.B. 471

(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

amount of:
month; and

(i) Transient charges paid to the hotel during the prior calendar

(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, for administrative costs, a discount equal to 1.5% of the gross amount of
hotel rental tax collected, 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.

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