§20–407.1.    NOT IN EFFECT

    ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

    (a)    An accommodations intermediary shall collect the hotel rental tax under this subtitle on a booking transaction for an accommodation in the State facilitated by the accommodations intermediary.

    (b)    An accommodations intermediary or other appropriate party shall refund to a buyer the proportionate amount of the hotel rental tax that the buyer has paid if:

        (1)    a sale is rescinded or canceled; or

        (2)    the taxable price is wholly or partially repaid or credited.

    (c)    An accommodations intermediary shall report the hotel rental tax collected under this section separately from the sales and use tax collected by the accommodations intermediary under Title 11 of the Tax – General Article.

    (d)    An accommodations intermediary that facilitates a booking transaction for a buyer on behalf of an accommodations provider shall:

        (1)    remit to the Comptroller the hotel rental tax under this subtitle in the manner and on the form prescribed by the Comptroller;

        (2)    be solely liable to collect the hotel rental tax from the buyer for transactions facilitated by the accommodations intermediary;

        (3)    be subject to audit, examination, investigation, and assessment solely by the Comptroller under Title 13 of the Tax – General Article; and

        (4)    be entitled to the procedural rights set forth under Title 13 of the Tax – General Article, including the right to seek a refund for the overpayment of taxes, the right to appeal a tax assessment, and the right to seek judicial review of a determination made by the Comptroller.

    (e)    (1)    An accommodations provider shall remit the hotel rental tax due on a sale or booking transaction that is not facilitated by an accommodations intermediary to the county that imposes the tax.

        (2)    (i)    An accommodations provider and an accommodations intermediary may enter into an agreement to determine the party that is responsible for remitting the hotel rental tax to the Comptroller if either party is a vendor in the State under § 11–401 of the Tax – General Article.

            (ii)    The party that agrees to remit the tax under subparagraph (i) of this paragraph shall be the sole party held liable for the collection and payment of the hotel rental tax.