Md. Code, Local Government § 20–411

(a) Except in Calvert County, Carroll County, Charles County, St. Mary’s

County, and Washington County, a hotel is allowed, for administrative costs, a

discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before

the due date, the hotel:

(1) files the hotel rental tax return; and

(2) pays the hotel rental tax.

(b) In Calvert County, Carroll County, Charles County, St. Mary’s County,

and Washington County, the county commissioners may determine whether a hotel

is eligible to receive a discount.