EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb0570*
HOUSE BILL 570
Q8 5lr2779
CF SB 803
By: Talbot County Delegation
Introduced and read first time: January 23, 2025
Assigned to: Ways and Means
Committee Report: Favorable
House action: Adopted
Read second time: March 5, 2025
CHAPTER ______
AN ACT concerning 1
Talbot County – Hotel Rental Tax – Time of Penalty for Nonpayment 2
FOR the purpose of altering the amount of time that a hotel has to pay the hotel rental tax 3
in Talbot County before incurring a penalty; and generally relating to the hotel 4
rental tax in Talbot County. 5
BY repealing and reenacting, with amendments, 6
Article – Local Government 7
Section 20–426 8
Annotated Code of Maryland 9
(2013 Volume and 2024 Supplement) 10
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
That the Laws of Maryland read as follows: 12
Article – Local Government 13
20–426. 14
(a) Except in [Talbot County or] Wicomico County, if a hotel fails to pay the hotel 15
rental tax to a county within 1 month after the payment is due under § 20–410 of this 16
subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax. 17
2 HOUSE BILL 570
(b) If a hotel fails to pay the hotel rental tax to [Talbot County or] Wicomico 1
County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel 2
shall pay a tax penalty of 10% of the unpaid tax. 3
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 4
1, 2025. 5
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.