reglab/housing_qa huggingface dataset:
MD. Local Government Code Ann. §  20-110 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part II - Collection of Taxes|Section 20-110 - Judicial Proceeding

    (a)    At the request of the plaintiff in an action under § 20–108 of this subtitle, the action shall be tried as soon as the action is at issue and shall take precedence over all other civil cases.    (b)    In an action under § 20–108 of this subtitle, a certificate of the tax collector that shows the amount of tax, penalty, and interest due:        (1)    is prima facie evidence of the amount of tax, penalty, and interest; and        (2)    imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.
MD. Local Government Code Ann. §  20-113 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part III - Refunds|Section 20-113 - Claimants

    A claim for a refund may be filed with the tax collector who collects the tax, fee, charge, interest, or penalty by a claimant who:        (1)    erroneously pays to a county or municipality a greater amount of tax, fee, charge, interest, or penalty than is properly and legally payable; or        (2)    pays to a county or municipality a tax, fee, charge, interest, or penalty that is erroneously, illegally, or wrongfully assessed or collected in any manner.
MD. Local Government Code Ann. §  20-114 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part III - Refunds|Section 20-114 - Form of Claim

    A claim for refund shall be:        (1)    made in the form and verified in the manner that the tax collector requires; and        (2)    supported by the documents that the tax collector requires.
MD. Local Government Code Ann. §  20-115 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part III - Refunds|Section 20-115 - Time for Filing

    A claim for refund shall be filed within 3 years of the date that the tax, interest, or penalty was paid.
MD. Local Government Code Ann. §  20-116 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part III - Refunds|Section 20-116 - Determination of Claim

    (a)    The tax collector shall:        (1)    investigate each claim for a refund; and        (2)    at the request of the claimant, conduct a hearing before a final determination on the claim.    (b)    (1)    A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.        (2)    A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.    (c)    The tax collector shall give the claimant written notice of:        (1)    the final determination of the claim for refund; and        (2)    any delay in the payment of an allowed claim.
MD. Local Government Code Ann. §  20-117 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part III - Refunds|Section 20-117 - Appeal

    (a)    Except as provided in subsection (b) of this section, a claimant may appeal to the Maryland Tax Court, within 30 days after the date on which a notice under § 20–116(c) of this subtitle is given, in the manner allowed in Title 13, Subtitle 5, Parts IV and V of the Tax – General Article.    (b)    If a claimant is not given notice under § 20–116(c) of this subtitle within 6 months after the claim is filed, the claimant may:        (1)    treat the claim as being disallowed; and        (2)    appeal the disallowance to the Tax Court.
MD. Local Government Code Ann. §  20-118 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part III - Refunds|Section 20-118 - Payment

    (a)    Unless the claimant has not paid all other taxes, fees, or charges payable to the county or municipality, a tax collector shall pay any claim for refund that has been allowed by the tax collector.    (b)    (1)    Except as provided in paragraph (2) of this subsection, if a claim for refund is allowed, the tax collector shall pay interest on the refund at the rate set under § 13–604(a) of the Tax – General Article from the date on which the tax, fee, charge, interest, or penalty was paid to the date the refund is paid.        (2)    A tax collector may not pay interest on a refund if the claim for refund is based on an error or mistake of the claimant not attributable to the county or municipality.
MD. Local Government Code Ann. §  20-121 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part IV - Prohibited Acts; Penalties|Section 20-121 - Failure to Provide Information

    (a)    A person who negligently or without reasonable cause fails to provide any information as required under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.    (b)    (1)    A person who willfully or with the intent to evade payment or prevent the collection of a tax under this title fails to provide information as required under this title or provides false or misleading information is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 18 months or a fine not exceeding $5,000 or both.        (2)    A prosecution under this subsection does not bar a prosecution for perjury.
MD. Local Government Code Ann. §  20-122 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part IV - Prohibited Acts; Penalties|Section 20-122 - Assaulting Tax Collector or Bidder

    (a)    A person who assaults a tax collector who is performing an official duty is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both.    (b)    A person who assaults another person to prevent that person from bidding at a tax collector’s sale or because that person bid at a tax collector’s sale is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both.
MD. Local Government Code Ann. §  20-123 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part IV - Prohibited Acts; Penalties|Section 20-123 - Failure of Governmental Officer or Employee to Perform Duty

    (a)    An employee or officer of a county or municipality who negligently fails to perform a duty required relative to a tax under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000.    (b)    An employee or officer of a county or municipality who willfully fails to perform a duty required under this title with the intent to prevent the payment or collection of a tax under this title is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 2 years or a fine not exceeding $5,000 or both.
MD. Local Government Code Ann. §  20-124 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part IV - Prohibited Acts; Penalties|Section 20-124 - Unlawful Disclosure of Tax Information

    A person who makes a disclosure of tax information in violation of § 20–104 of this subtitle is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 6 months or a fine not exceeding $1,000 or both.
MD. Local Government Code Ann. §  20-127 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 1 - Tax Procedures|Part V - Limitations|Section 20-127 - Time for Collections

    (a)    Except as provided in subsection (b) of this section, a tax imposed under this title may not be collected after 7 years from the date the tax is due.    (b)    If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed.    (c)    (1)    If the assessment of any tax under this title has been made within the period of limitations applicable to the assessment, a tax may not be collected after 7 years from the date of the assessment.        (2)    Any judgment entered may be enforced or renewed as any other judgment.
MD. Local Government Code Ann. §  20-401 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-401 - Definitions

    (a)    In this part the following words have the meanings indicated.    (b)    (1)    “Hotel” means an establishment that offers sleeping accommodations for compensation.        (2)    “Hotel” includes:            (i)    an apartment;            (ii)    a cottage;            (iii)    a hostelry;            (iv)    an inn;            (v)    a motel;            (vi)    a rooming house; or            (vii)    a tourist home.    (c)    “Hotel rental tax” means the tax on a transient charge.    (d)    (1)    (i)    Except as provided in subparagraphs (ii), (iii), and (iv) of this paragraph, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.            (ii)    In Carroll County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 25 days.            (iii)    In Frederick County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 90 days.            (iv)    In Garrett County and Washington County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 30 days.        (2)    “Transient charge” does not include any hotel charge for:            (i)    services; or            (ii)    accommodations other than sleeping accommodations.    (e)    “Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.
MD. Local Government Code Ann. §  20-402 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-402 - Scope of Part

    (a)    This part applies only to:        (1)    subject to subsection (b) of this section, a charter county;        (2)    a code county;        (3)    Calvert County;        (4)    Carroll County;        (5)    Cecil County;        (6)    Garrett County;        (7)    St. Mary’s County;        (8)    Somerset County; and        (9)    Washington County.    (b)    To the extent this part conflicts with another law that applies to a charter county, the other law shall prevail over this part.
MD. Local Government Code Ann. §  20-403 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-403 - Imposition of Tax

    (a)    Except as provided in § 20–404 of this subtitle, a county may impose, by resolution, a hotel rental tax.    (b)    (1)    This subsection applies only to Calvert County, Charles County, and St. Mary’s County.        (2)    The governing body of a county shall hold a public hearing before imposing a hotel rental tax.        (3)    The hearing:            (i)    shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and            (ii)    may not be part of the annual budget hearing.
MD. Local Government Code Ann. §  20-404 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-404 - Limitations and Exemptions

    (a)    The hotel rental tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:        (1)    is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization;        (2)    provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and        (3)    does not offer lodging services to the general public.    (b)    By resolution, Calvert County and St. Mary’s County may provide a tax exemption for classes of hotels.    (c)    In Carroll County, the hotel rental tax does not apply to a hotel with 10 or fewer sleeping rooms.    (d)    Cecil County may impose the hotel rental tax only on a transient charge paid to a hotel located in any part of Cecil County that:        (1)    is specified by the governing body of Cecil County as a population center;        (2)    is not larger than 10 square miles in geographic area; and        (3)    has a population of at least 6,000 residents.    (e)    In Frederick County, the hotel rental tax does not apply to a hotel with:        (1)    10 or fewer sleeping rooms in its main building; and        (2)    not more than 20 additional sleeping rooms in auxiliary structures on the hotel’s property.    (f)    In Washington County, the hotel rental tax does not apply to a transient charge paid to a hotel by:        (1)    the federal government;        (2)    a state; or        (3)    a unit or instrumentality of a state or the federal government.
MD. Local Government Code Ann. §  20-405 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-405 - Tax Rates

    (a)    Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.    (b)    The hotel rental tax rate may not exceed:        (1)    except as otherwise provided in this section, 3% in a code county;        (2)    3% in Cecil County;        (3)    4% in Talbot County;        (4)    5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;        (5)    6% in Wicomico County; and        (6)    8% in Garrett County.    (c)    With the unanimous consent of the county commissioners:        (1)    a code county other than a Western Maryland code county may set a hotel rental tax rate up to 5%; and        (2)    a Western Maryland code county may set a hotel rental tax rate up to 8%.    (d)    The hotel rental tax rate in Washington County is 6%.
MD. Local Government Code Ann. §  20-406 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-406 - Duty to Collect Tax

    (a)    A hotel shall:        (1)    give a person who is required to pay a transient charge a bill that identifies the transient charge as an item separate from any other charge; and        (2)    collect the hotel rental tax from the person who pays the transient charge.    (b)    A hotel shall hold any hotel rental tax collected in trust for the county that imposes the tax until the hotel pays the tax to that county as required under this part.
MD. Local Government Code Ann. §  20-407 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-407 - Duty to Pay Tax

    A person shall pay the hotel rental tax to the hotel when the person pays the transient charge.
MD. Local Government Code Ann. §  20-408 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-408 - Tax Return Required

    A hotel shall complete, sign, and file a hotel rental tax return with:        (1)    except as provided in item (2) of this section, a code county, on or before the 10th day of each month; and        (2)    (i)    Cecil County, on or before the 10th day of each month;            (ii)    Talbot County and Wicomico County, on or before the 20th day of each month;            (iii)    a code county in the Eastern Shore class established in § 9–302 of this article, Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, Garrett County, St. Mary’s County, and Somerset County, on or before the 21st day of each month; and            (iv)    Washington County, on or before the 25th day of each month.
MD. Local Government Code Ann. §  20-409 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-409 - Form and Contents of Tax Return

    A hotel rental tax return for a county:        (1)    shall be made on the form that the county requires; and        (2)    shall contain the information that the county requires, including the amount of:            (i)    transient charges paid to the hotel during the prior calendar month; and            (ii)    the hotel rental tax required to be collected during the prior calendar month.
MD. Local Government Code Ann. §  20-410 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-410 - Payment of Tax Collected

    A hotel shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month.
MD. Local Government Code Ann. §  20-411 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-411 - Discount

    (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.
MD. Local Government Code Ann. §  20-412 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-412 - County Regulations

    To provide for the orderly, systematic, and thorough administration of the hotel rental tax, a county may adopt regulations that:        (1)    are consistent with this part; and        (2)    conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax – General Article.
MD. Local Government Code Ann. §  20-413 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-413 - State Assistance

    (a)    The Comptroller shall provide a county with information to help the county verify hotel rental tax liability.    (b)    (1)    The Comptroller may charge a county a reasonable fee for the cost of providing information under this section.        (2)    The county shall treat the fee as a hotel rental tax administrative cost.
MD. Local Government Code Ann. §  20-414 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-414 - Bond of County Tax Collector

    (a)    To cover the revenue that a tax collector collects under this part, a county may increase the surety bond that the county requires for its tax collector.    (b)    The county shall treat any additional premium due to a surety bond increase allowed under subsection (a) of this section as a hotel rental tax administrative cost.
MD. Local Government Code Ann. §  20-415 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-415 - Revenue Distribution -- Code Counties and Calvert, Cecil, Garrett, and St. Mary's Counties

    (a)    Except as otherwise provided in this part, a code county, Calvert County, Cecil County, Garrett County, or St. Mary’s County shall distribute the hotel rental tax revenue as follows:        (1)    a reasonable sum for hotel rental tax administrative costs to the general fund of the county;        (2)    after the distribution in item (1) of this subsection, the revenue attributable to a hotel located in a municipality to the municipality; and        (3)    the remaining balance to the general fund of the county.    (b)    Cecil County may not deduct more than 5% of the revenue for administrative costs under subsection (a)(1) of this section.    (c)    (1)    From the part of the balance under subsection (a)(3) of this section that is attributable to a tax rate of 6% or less, Garrett County shall designate a portion for the promotion of the county.        (2)    If Garrett County imposes a tax rate greater than 6%, the part of the balance under subsection (a)(3) of this section that is attributable to the rate greater than 6% shall be distributed to the general fund of the county.    (d)    If a Western Maryland code county imposes a tax rate greater than 5%, the revenue attributable to the rate greater than 5% and attributable to a hotel located in a municipality shall be distributed to the general fund of the county.
MD. Local Government Code Ann. §  20-416 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-416 - Revenue Distribution -- Carroll County

    Carroll County shall distribute the hotel rental tax revenue as follows:        (1)    a reasonable sum for hotel rental tax administrative costs to the general fund of the county; and        (2)    the remaining balance to tourism and general promotion of Carroll County.
MD. Local Government Code Ann. §  20-417 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-417 - Revenue Distribution -- Charles County

    Charles County shall distribute the hotel rental tax revenue to the general fund of the county.
MD. Local Government Code Ann. §  20-418 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part I - County Hotel Rental Taxes|Section 20-418 - Revenue Distribution -- Dorchester County

    Dorchester County shall distribute the hotel rental tax revenue as follows:        (1)    80% of the revenues attributable to a hotel located in a municipality to that municipality; and        (2)    the remaining balance to the general fund of the county.