Md. Code Ann., Local Gov't § 20-434 – Administration; exemptions; penalties | Midpage

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Maryland Code

§ 20-434

Md. Code Ann., Local Gov't § 20-434

Administration; exemptions; penalties

Effective Oct 1, 2013Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013.State of Maryland

(1) provide for the administration and collection of the tax;
(2) provide for additional exemptions from the tax; and
(3) impose penalties for failure to collect, report, or pay the tax.

<Section effective until July 1, 2027. See, also, section 20-434 effective July 1, 2027.>

A municipality that imposes a hotel rental tax may:

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