Maryland Code, LOCAL GOVERNMENT 20-427
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Terms Used In Maryland Code, LOCAL GOVERNMENT 20-427
- County: means a county of the State or Baltimore City. See
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- Personal property: All property that is not real property.
(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.