21 | 15 | | |
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22 | 16 | | AN ACT concerning 1 |
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23 | 17 | | |
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24 | 18 | | Talbot County – Hotel Rental Tax – Time of Penalty for Nonpayment 2 |
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25 | 19 | | |
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26 | 20 | | FOR the purpose of altering the amount of time that a hotel has to pay the hotel rental tax 3 |
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27 | 21 | | in Talbot County before incurring a penalty; and generally relating to the hotel 4 |
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28 | 22 | | rental tax in Talbot County. 5 |
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29 | 23 | | |
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30 | 24 | | BY repealing and reenacting, with amendments, 6 |
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31 | 25 | | Article – Local Government 7 |
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32 | 26 | | Section 20–426 8 |
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33 | 27 | | Annotated Code of Maryland 9 |
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34 | 28 | | (2013 Volume and 2024 Supplement) 10 |
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35 | 29 | | |
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36 | 30 | | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11 |
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37 | 31 | | That the Laws of Maryland read as follows: 12 |
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38 | 32 | | |
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39 | 33 | | Article – Local Government 13 |
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40 | 34 | | |
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41 | 35 | | 20–426. 14 |
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42 | 36 | | |
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43 | 37 | | (a) Except in [Talbot County or] Wicomico County, if a hotel fails to pay the hotel 15 |
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44 | 38 | | rental tax to a county within 1 month after the payment is due under § 20–410 of this 16 |
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45 | 39 | | subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax. 17 |
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49 | | - | (b) If a hotel fails to pay the hotel rental tax to [Talbot County or] Wicomico 1 |
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50 | | - | County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel 2 |
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51 | | - | shall pay a tax penalty of 10% of the unpaid tax. 3 |
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52 | | - | |
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53 | | - | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 4 |
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54 | | - | 1, 2025. 5 |
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55 | | - | |
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56 | | - | |
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57 | | - | |
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58 | | - | Approved: |
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59 | | - | ________________________________________________________________________________ |
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60 | | - | Governor. |
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61 | | - | ________________________________________________________________________________ |
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62 | | - | Speaker of the House of Delegates. |
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63 | | - | ________________________________________________________________________________ |
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64 | | - | President of the Senate. |
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| 45 | + | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 21 |
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| 46 | + | 1, 2025. 22 |
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