Md. Code, Local Government § 20-427
This is the official text of Md. Code, Local Government § 20-427, part of Maryland’s Code, Local Government — governs the powers and operations of Maryland counties and municipalities.
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§20–427.
Official statutory text
§20–427. IN EFFECT
(a) A county may file a civil action to collect unpaid hotel rental tax.
(b) A county may collect unpaid hotel rental tax by distraint.
(c) Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:
(1) a lien against the real and personal property of the person owing the tax; and
(2) collectible in the same manner as the property tax may be collected under the Tax – Property Article.
§20–427. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) A county may file a civil action to collect unpaid hotel rental tax from a hotel or an accommodations provider on booking transactions not facilitated by an accommodations intermediary.
(b) A county may collect unpaid hotel rental tax by distraint from a hotel or an accommodations provider on booking transactions not facilitated by an accommodations intermediary.
(c) Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:
(1) a lien against the real and personal property of the person owing the tax; and
(2) collectible in the same manner as the property tax may be collected under the Tax – Property Article.
(d) (1) The Comptroller may file a civil action to collect unpaid hotel rental tax from an accommodations intermediary on booking transactions facilitated by the accommodations intermediary.
(2) The Comptroller may collect unpaid hotel rental tax by distraint from an accommodations intermediary on booking transactions facilitated by the accommodations intermediary.
(a) A county may file a civil action to collect unpaid hotel rental tax.
(b) A county may collect unpaid hotel rental tax by distraint.
(c) Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:
(1) a lien against the real and personal property of the person owing the tax; and
(2) collectible in the same manner as the property tax may be collected under the Tax – Property Article.
§20–427. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) A county may file a civil action to collect unpaid hotel rental tax from a hotel or an accommodations provider on booking transactions not facilitated by an accommodations intermediary.
(b) A county may collect unpaid hotel rental tax by distraint from a hotel or an accommodations provider on booking transactions not facilitated by an accommodations intermediary.
(c) Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:
(1) a lien against the real and personal property of the person owing the tax; and
(2) collectible in the same manner as the property tax may be collected under the Tax – Property Article.
(d) (1) The Comptroller may file a civil action to collect unpaid hotel rental tax from an accommodations intermediary on booking transactions facilitated by the accommodations intermediary.
(2) The Comptroller may collect unpaid hotel rental tax by distraint from an accommodations intermediary on booking transactions facilitated by the accommodations intermediary.
Status: in_force · Read it on the official government site
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