Maryland § 20-411 - IN EFFECT
Full text of Maryland Maryland Code § 20-411 — IN EFFECT, with citation guidance and answers to common questions.
§ 20-411. IN EFFECT
IN EFFECT
(a) Except in Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, a hotel is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before the due date, the hotel:
(1) files the hotel rental tax return; and
(2) pays the hotel rental tax.
(b) In Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, the county commissioners may determine whether a hotel is eligible to receive a discount.
§20–411. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) Except in Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, a hotel, an accommodations intermediary, or an accommodations provider is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before the due date, the hotel, accommodations intermediary, or accommodations provider:
(1) files the hotel rental tax return; and
(2) pays the hotel rental tax.
(b) In Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, the county commissioners may determine whether a hotel, an accommodations intermediary, or an accommodations provider is eligible to receive a discount.
Frequently Asked Questions About Maryland § 20-411
What does Maryland Code § 20-411 cover?
Section 20-411 ("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 § 20-411?
A common citation format is "Maryland Code § 20-411" (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 § 20-411 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.