§20–407.    IN EFFECT

    A person shall pay the hotel rental tax to the hotel when the person pays the transient charge.

§20–407.    ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

    (a)    A person shall pay the hotel rental tax to the hotel or accommodations provider when the person pays the taxable price.

    (b)    A person shall pay the hotel rental tax to the accommodations intermediary when the person pays the taxable price for a booking transaction facilitated by the accommodations intermediary.