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Current as of December 31, 2021 | Updated by FindLaw Staff
A hotel shall complete, sign, and file a hotel rental tax return with:
(1) except as provided in item (2) of this section, a code county, on or before the 10th day of each month; and
(2)(i) Cecil County, on or before the 10th day of each month;
(ii) Talbot County and Wicomico County, on or before the 20th day of each month;
(iii) a code county in the Eastern Shore class established in § 9-302 of this article, Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, Garrett County, St. Mary's County, and Somerset County, on or before the 21st day of each month; and
(iv) Washington County, on or before the 25th day of each month.
Cite this article: FindLaw.com - Maryland Code, Local Government § 20-408 - last updated December 31, 2021 | https://codes.findlaw.com/md/local-government/md-code-local-govt-sect-20-408/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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