Maryland § 20-427 - IN EFFECT
Full text of Maryland Maryland Code § 20-427 — IN EFFECT, with citation guidance and answers to common questions.
§ 20-427. IN EFFECT
IN EFFECT
(a) A county may file a civil action to collect unpaid hotel rental tax.
(b) A county may collect unpaid hotel rental tax by distraint.
(c) Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:
(1) a lien against the real and personal property of the person owing the tax; and
(2) collectible in the same manner as the property tax may be collected under the Tax – Property Article.
§20–427. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) A county may file a civil action to collect unpaid hotel rental tax from a hotel or an accommodations provider on booking transactions not facilitated by an accommodations intermediary.
(b) A county may collect unpaid hotel rental tax by distraint from a hotel or an accommodations provider on booking transactions not facilitated by an accommodations intermediary.
(c) Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:
(1) a lien against the real and personal property of the person owing the tax; and
(2) collectible in the same manner as the property tax may be collected under the Tax – Property Article.
(d) (1) The Comptroller may file a civil action to collect unpaid hotel rental tax from an accommodations intermediary on booking transactions facilitated by the accommodations intermediary.
(2) The Comptroller may collect unpaid hotel rental tax by distraint from an accommodations intermediary on booking transactions facilitated by the accommodations intermediary.
Frequently Asked Questions About Maryland § 20-427
What does Maryland Code § 20-427 cover?
Section 20-427 ("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 § 20-427?
A common citation format is "Maryland Code § 20-427" (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 § 20-427 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.