Maryland § 20-409 - IN EFFECT
Full text of Maryland Maryland Code § 20-409 — IN EFFECT, with citation guidance and answers to common questions.
§ 20-409. IN EFFECT
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.
Frequently Asked Questions About Maryland § 20-409
What does Maryland Code § 20-409 cover?
Section 20-409 ("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 § 20-409?
A common citation format is "Maryland Code § 20-409" (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 § 20-409 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.