§20–410.    IN EFFECT

    A hotel shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month.

§20–410.    ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

    (a)    A hotel or an accommodations provider shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month.

    (b)    An accommodations intermediary shall pay to the Comptroller the hotel rental tax collected for a calendar month with the return that covers that month.