Maryland § 20-406 - IN EFFECT
Full text of Maryland Maryland Code § 20-406 — IN EFFECT, with citation guidance and answers to common questions.
§ 20-406. IN EFFECT
IN EFFECT
(a) A hotel shall:
(1) give a person who is required to pay a transient charge a bill that identifies the transient charge as an item separate from any other charge; and
(2) collect the hotel rental tax from the person who pays the transient charge.
(b) A hotel shall hold any hotel rental tax collected in trust for the county that imposes the tax until the hotel pays the tax to that county as required under this part.
§20–406. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) A hotel or an accommodations provider shall:
(1) give a person who is required to pay a hotel rental tax a bill that identifies the taxable price as an item separate from any other charge;
(2) collect the hotel rental tax from the person who pays the taxable price; and
(3) hold any hotel rental tax collected in trust for the county that imposes the tax until the hotel pays the tax to that county as required under this part.
(b) For booking transactions and sales for use of an accommodation, an accommodations intermediary shall:
(1) give a person who is required to pay a hotel rental tax a bill that identifies the taxable price as an item separate from any other charge;
(2) collect the hotel rental tax from the person who pays the taxable price; and
(3) hold any hotel rental tax collected in trust for the county that imposes the tax until the accommodations intermediary pays the tax to the Comptroller in accordance with § 11–502.3 of the Tax – General Article.
Frequently Asked Questions About Maryland § 20-406
What does Maryland Code § 20-406 cover?
Section 20-406 ("IN EFFECT") is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 20-406?
A common citation format is "Maryland Code § 20-406" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 20-406 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.