§20–409.    IN EFFECT

    A hotel rental tax return for a county:

        (1)    shall be made on the form that the county requires; and

        (2)    shall contain the information that the county requires, including the amount of:

            (i)    transient charges paid to the hotel during the prior calendar month; and

            (ii)    the hotel rental tax required to be collected during the prior calendar month.

§20–409.    ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

    (a)    For a booking transaction that is not facilitated by an accommodations intermediary, a hotel rental tax return for a county:

        (1)    shall be made on the form that the county requires; and

        (2)    shall contain the information that the county requires, including the amount of:

            (i)    taxable price paid to the hotel or accommodations provider during the prior calendar month; and

            (ii)    the hotel rental tax required to be collected during the prior calendar month.

    (b)    For a booking transaction that is facilitated by an accommodations intermediary, the hotel rental tax return shall be filed in the manner and on the form that the Comptroller requires under § 11–502.3 of the Tax – General Article.