{"data":{"id":"us-md/md.-code-local-government-20-427","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–427","heading":"","body":"(a) A county may file a civil action to collect unpaid hotel rental tax.\n(b) A county may collect unpaid hotel rental tax by distraint.\n(c) Except in Calvert County and St. Mary’s County, unpaid hotel rental\ntax is:\n(1) a lien against the real and personal property of the person owing\nthe tax; and\n(2) collectible in the same manner as the property tax may be\ncollected under the Tax – Property Article.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-427","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"b3473781b6ab84d39fe5ba4dbcace70dae614fcb2ca5a7b7fab09392e0583fa5","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-426","next":"us-md/md.-code-local-government-20-428"},"notice":"GroundRules: Original legal text. Not legal advice."}