1. (a) A county may file a civil action to collect unpaid hotel rental tax.
2. (b) A county may collect unpaid hotel rental tax by distraint.

3. (c) Except in Calvert County and St. Mary's County, unpaid hotel rental tax is:

   1. (1) a lien against the real and personal property of the person owing the tax; and
   2. (2) collectible in the same manner as the property tax may be collected under the Tax--Property Article.

<Section effective until July 1, 2027. See, also, section 20-427 effective July 1, 2027.>

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