§20–436.    IN EFFECT

    If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.

§20–436.    ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

    If a county has the authority under Part I of this subtitle or any other law to impose a hotel rental tax to accommodate a hotel rental tax imposed under this part by a municipality, the county may impose a hotel rental tax rate in the municipality that is lower than the hotel rental tax rate imposed outside the municipality.