Maryland § 20-408 - IN EFFECT
Full text of Maryland Maryland Code § 20-408 — IN EFFECT, with citation guidance and answers to common questions.
§ 20-408. IN EFFECT
IN EFFECT
A hotel shall complete, sign, and file a hotel rental tax return with:
(1) except as provided in item (2) of this section, a code county, on or before the 10th day of each month; and
(2) (i) Cecil County, on or before the 10th day of each month;
(ii) Talbot County and Wicomico County, on or before the 20th day of each month;
(iii) a code county in the Eastern Shore class established in § 9–302 of this article, Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, Garrett County, St. Mary’s County, and Somerset County, on or before the 21st day of each month; and
(iv) Washington County, on or before the 25th day of each month.
§20–408. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) A hotel or an accommodations provider shall complete, sign, and file a hotel rental tax return with:
(1) except as provided in item (2) of this subsection, a code county, on or before the 10th day of each month; and
(2) (i) Cecil County, on or before the 10th day of each month;
(ii) Talbot County and Wicomico County, on or before the 20th day of each month;
(iii) a code county in the Eastern Shore class established in § 9–302 of this article, Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, Garrett County, St. Mary’s County, and Somerset County, on or before the 21st day of each month; and
(iv) Washington County, on or before the 25th day of each month.
(b) An accommodations intermediary shall file a hotel rental tax return with the Comptroller on or before the 25th day of the month.
(c) The Comptroller shall grant a waiver from the filing of a hotel rental tax return if an accommodations provider that provides accommodations exclusively through an accommodations intermediary:
(1) attests on an annual basis that booking transactions are facilitated by the accommodations intermediary; and
(2) requests a waiver from filing the hotel rental tax return required under this title.
Frequently Asked Questions About Maryland § 20-408
What does Maryland Code § 20-408 cover?
Section 20-408 ("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 § 20-408?
A common citation format is "Maryland Code § 20-408" (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 § 20-408 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.