A municipality that imposes a hotel rental tax under this part shall distribute to a convention and visitors bureau in the county where the municipality is located at least the same percentage of the hotel rental tax collected that the county distributes to the convention and visitors bureau from any county hotel rental tax. §20-436. IN EFFECT If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality. §20-436. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** If a county has the authority under Part I of this subtitle or any other law to impose a hotel rental tax to accommodate a hotel rental tax imposed under this part by a municipality, the county may impose a hotel rental tax rate in the municipality that is lower than the hotel rental tax rate imposed outside the municipality.
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