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 home amenity rental tax, a county may adopt regulations that:

Added by Acts 2023, c. 805, § 2, eff. July 1, 2024.