§20–425.    IN EFFECT

    (a)    If a hotel fails to pay the hotel rental tax as required under this part, the hotel shall pay interest on the unpaid tax from the date on which the hotel is required to pay the tax to the date that the tax is paid.

    (b)    The interest rate for each month or fraction of a month is:

        (1)    for Cecil County, Dorchester County, Talbot County, Washington County, and Wicomico County, 1%; and

        (2)    for any other county, 0.5%.

§20–425.    ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

    (a)    If a hotel, an accommodations provider, or an accommodations intermediary fails to pay the hotel rental tax as required under this part, the hotel, accommodations provider, or accommodations intermediary shall pay interest on the unpaid tax from the date on which the hotel, accommodations provider, or accommodations intermediary is required to pay the tax to the date that the tax is paid.

    (b)    The interest rate for each month or fraction of a month is:

        (1)    for Cecil County, Dorchester County, Garrett County, Talbot County, Washington County, and Wicomico County, 1%; and

        (2)    for any other county, 0.5%.