Md. Code, Local Government § 20–428

(a) (1) Subject to paragraph (2) of this subsection, to protect hotel rental

tax revenue, a county may require a hotel to file security with the county in an

amount that the county determines.

(2) Cecil County, Talbot County, and Wicomico County may require

security under this section only for a hotel that has been in default.

(b) Security under this section shall be:

(1) a bond issued by a surety company that is:

(i) authorized to do business in the State; and

(ii) approved by the Insurance Commissioner as to solvency

and responsibility;

(2) cash; or

(3) security approved by the county.

(c) (1) If security is required under this section, the county shall give the

hotel notice of the amount of security.

(2) Within 5 days after a hotel receives notice that security is

required, the hotel shall:

(i) file the security; or

(ii) submit a written request for a hearing on the security

requirement.

(d) (1) If a hearing is requested under subsection (c) of this section, the

county shall hold a hearing to determine the necessity, propriety, and amount of the

security.

(2) (i) The determination at the hearing is final.

(ii) The hotel shall comply within 15 days after the hotel

receives notice of the determination.

(e) Without notice to the hotel that files security under subsection (b)(2) or

(3) of this section, the county at any time may:

(1) apply the cash to the hotel rental tax due; or

(2) sell the security and apply the proceeds of the sale to the hotel

rental tax due.