1. (a) The Comptroller shall provide a county with information to help the county verify hotel rental tax liability.

2. (b)

   1. (1) The Comptroller may charge a county a reasonable fee for the cost of providing information under this section.
   2. (2) The county shall treat the fee as a hotel rental tax administrative cost.

<Section effective until July 1, 2027. See, also, section 20-413 effective July 1, 2027.>

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