1. (1) are consistent with this part; and
2. (2) conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax--General Article.

To provide for the orderly, systematic, and thorough administration of the hotel rental tax, a county may adopt regulations that:

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