Md. Code, Local Government § 20–406

(a) A hotel shall:

(1) give a person who is required to pay a transient charge a bill that

identifies the transient charge as an item separate from any other charge; and

(2) collect the hotel rental tax from the person who pays the transient

charge.

(b) A hotel shall hold any hotel rental tax collected in trust for the county

that imposes the tax until the hotel pays the tax to that county as required under this

part.