{"data":{"id":"us-md/md.-code-local-government-20-426","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–426","heading":"","body":"(a) Except in Talbot County or Wicomico County, if a hotel fails to pay the\nhotel rental tax to a county within 1 month after the payment is due under § 20–410\nof this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.\n(b) If a hotel fails to pay the hotel rental tax to Talbot County or Wicomico\nCounty within 120 days after the payment is due under § 20–410 of this subtitle, the\nhotel shall pay a tax penalty of 10% of the unpaid tax.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-426","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"21940e7ce9dc42c8cfff0e5a6f6e74a87b03e6290088c4b949b534140c567059","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-425","next":"us-md/md.-code-local-government-20-427"},"notice":"GroundRules: Original legal text. Not legal advice."}