[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.
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[** 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.