{"data":{"id":"us-md/md.-code-local-government-20-434","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–434","heading":"","body":"A municipality that imposes a hotel rental tax may:\n(1) provide for the administration and collection of the tax;\n(2) provide for additional exemptions from the tax; and\n(3) impose penalties for failure to collect, report, or pay the tax.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-434","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"d0c4e563820d518841d5fa530d5b8567fd39377700ea11bcb1b6cca384a0cd31","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-433","next":"us-md/md.-code-local-government-20-435"},"notice":"GroundRules: Original legal text. Not legal advice."}