Md. Code, Local Government § 20-407
This is the official text of Md. Code, Local Government § 20-407, part of Maryland’s Code, Local Government — governs the powers and operations of Maryland counties and municipalities.
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§20–407.
Official statutory text
§20–407. IN EFFECT
A person shall pay the hotel rental tax to the hotel when the person pays the transient charge.
§20–407. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) A person shall pay the hotel rental tax to the hotel or accommodations provider when the person pays the taxable price.
(b) A person shall pay the hotel rental tax to the accommodations intermediary when the person pays the taxable price for a booking transaction facilitated by the accommodations intermediary.
A person shall pay the hotel rental tax to the hotel when the person pays the transient charge.
§20–407. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) A person shall pay the hotel rental tax to the hotel or accommodations provider when the person pays the taxable price.
(b) A person shall pay the hotel rental tax to the accommodations intermediary when the person pays the taxable price for a booking transaction facilitated by the accommodations intermediary.
Status: in_force · Read it on the official government site
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