1. (a) Except in Calvert County, Carroll County, Charles County, St. Mary's County, and Washington County, 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:

   1. (1) files the hotel rental tax return; and
   2. (2) pays the hotel rental tax.
2. (b) In Calvert County, Carroll County, Charles County, St. Mary's County, and Washington County, the county commissioners may determine whether a hotel is eligible to receive a discount.

<Section effective until July 1, 2027. See, also, section 20-411 effective July 1, 2027.>

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013.