§ 20-431 Definitions
§ 20-432 Authorization to impose tax
§ 20-433 Tax rate
§ 20-434 Administration; exemptions; penalties
§ 20-435 Distribution to convention and visitors bureau
§ 20-436 Offset for county tax in municipality

Terms Used In Maryland Code > LOCAL GOVERNMENT > Division IV > Title 20 > Subtitle 4 > Part II - Municipal Hotel Rental Tax

  • certified mail: includes "registered mail"; and

    (3) "registered mail" includes "certified mail". See
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • County: means a county of the State or Baltimore City. See
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • including: means includes or including by way of illustration and not by way of limitation. See
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oath: A promise to tell the truth.
  • 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
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See