reglab/housing_qa huggingface dataset:
MD. Local Government Code Ann. §  20-419 (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 20-419 - Revenue Distribution -- Frederick County

    (a)    Frederick 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 the Tourism Council of Frederick County, Inc., with a portion of the balance designated by the governing body of Frederick County to be used for a visitor center.    (b)    The internal auditor of Frederick County shall conduct an audit of the financial records of the Tourism Council and report the findings to the governing body of Frederick County.
MD. Local Government Code Ann. §  20-420 (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 20-420 - Revenue Distribution -- Somerset County

    Somerset County shall distribute the hotel rental tax revenue to the general fund of the county.
MD. Local Government Code Ann. §  20-421 (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 20-421 - Revenue Distribution -- Washington County

    (a)    Washington County shall distribute the hotel rental tax revenue as follows:        (1)    50% to the general fund of the county to be used to fund the Hagerstown/Washington County Convention and Visitors Bureau; and        (2)    the remaining balance to a special fund to be used only to:            (i)    cover costs for wages, postage, supplies, and legal fees incurred in administering the hotel rental tax;            (ii)    develop tourism attractions;            (iii)    enhance economic development; and            (iv)    support cultural and recreational projects in Washington County.    (b)    A municipality in Washington County may apply to the County Commissioners of Washington County for funding from the special fund established under subsection (a)(2) of this section for an eligible project within the municipality.    (c)    Each year before adoption of its annual budget, the Hagerstown/Washington County Convention and Visitors Bureau shall hold a public hearing on the proposed annual budget.    (d)    On or before November 1 of each year:        (1)    the County Commissioners of Washington County shall post on the county’s Web site a report on the hotel rental tax revenue collected and the use of the hotel rental tax revenue for the previous fiscal year; and        (2)    the Hagerstown/Washington County Convention and Visitors Bureau shall report to the County Commissioners of Washington County on the Bureau’s use of the hotel rental tax revenue for the previous fiscal year.
MD. Local Government Code Ann. §  20-422 (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 20-422 - Revenue Distribution -- Wicomico County

    Wicomico County shall distribute the hotel rental tax revenue as follows:        (1)    a reasonable sum for hotel rental tax administrative costs, not to exceed 5%, to the general fund of the county;        (2)    if the county authorizes a hotel rental tax rate of 6%:            (i)    16.7% of the revenue to the Salisbury Zoological Park; and            (ii)    16.7% of the revenue to the Wicomico County Youth and Civic Center to be used for its improvement and renovation; and        (3)    the remaining balance to the general fund of the county to underwrite the Wicomico County Convention and Visitors Bureau.
MD. Local Government Code Ann. §  20-423 (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 20-423 - Timing of Distribution

    A county shall make the distributions required under this part between the 15th day and the 30th day of each calendar month.
MD. Local Government Code Ann. §  20-424 (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 20-424 - Annual Report -- Western Maryland Code Counties

    (a)    (1)    On or before October 1 of each year, a Western Maryland code county shall prepare a report on the hotel rental tax.        (2)    The report shall be published in a newspaper of general circulation in the county and posted on the county’s Internet Web site.        (3)    The report shall include:            (i)    the amount of revenue the county collected from the hotel rental tax in the previous fiscal year;            (ii)    an itemized statement of the use of hotel rental tax revenue; and            (iii)    the name and salary of each position in the county unit that administers the hotel rental tax.    (b)    A Western Maryland code county shall provide a copy of any audits that relate to the hotel rental tax to the county Senate and House Delegations to the General Assembly.
MD. Local Government Code Ann. §  20-425 (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 20-425 - Interest

    (a)    If a hotel fails to pay the hotel rental tax as required under this part, the hotel shall pay interest on the unpaid tax from the date on which the hotel is required to pay the tax to the date that the tax is paid.    (b)    The interest rate for each month or fraction of a month is:        (1)    for Cecil County, Dorchester County, Talbot County, Washington County, and Wicomico County, 1%; and        (2)    for any other county, 0.5%.
MD. Local Government Code Ann. §  20-426 (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 20-426 - Tax Penalties

    (a)    Except in Talbot County or Wicomico County, if a hotel fails to pay the hotel rental tax to a county within 1 month after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.    (b)    If a hotel fails to pay the hotel rental tax to Talbot County or Wicomico County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.
MD. Local Government Code Ann. §  20-427 (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 20-427 - Collections

    (a)    A county may file a civil action to collect unpaid hotel rental tax.    (b)    A county may collect unpaid hotel rental tax by distraint.    (c)    Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:        (1)    a lien against the real and personal property of the person owing the tax; and        (2)    collectible in the same manner as the property tax may be collected under the Tax – Property Article.
MD. Local Government Code Ann. §  20-428 (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 20-428 - Hotel Surety Bond

    (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.
MD. Local Government Code Ann. §  20-431 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part II - Municipal Hotel Rental Tax|Section 20-431 - Definitions

    (a)    In this part the following words have the meanings indicated.    (b)    “Hotel” has the meaning stated in § 20–401 of this subtitle.    (c)    “Hotel rental tax” means the tax on a transient charge.    (d)    (1)    “Transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.        (2)    “Transient charge” does not include any hotel charge for:            (i)    services; or            (ii)    accommodations other than sleeping accommodations.
MD. Local Government Code Ann. §  20-432 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part II - Municipal Hotel Rental Tax|Section 20-432 - Authorization to Impose Tax

    (a)    Except as provided in subsections (b) and (c) of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax.    (b)    (1)    In this subsection, “hotel rental tax revenue sharing arrangement” includes:            (i)    a requirement under §§ 20–415 through 20–422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or            (ii)    any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.        (2)    A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.    (c)    A municipality may not impose a hotel rental tax if     the municipality is located in a county that:        (1)    distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or        (2)    does not impose a tax on a transient charge paid to a hotel.
MD. Local Government Code Ann. §  20-433 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part II - Municipal Hotel Rental Tax|Section 20-433 - Tax Rate

    (a)    Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax.    (b)    The hotel rental tax for a municipality may not exceed 2%.
MD. Local Government Code Ann. §  20-434 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part II - Municipal Hotel Rental Tax|Section 20-434 - Administration; Exemptions; Penalties

    A municipality that imposes a hotel rental tax may:        (1)    provide for the administration and collection of the tax;        (2)    provide for additional exemptions from the tax; and        (3)    impose penalties for failure to collect, report, or pay the tax.
MD. Local Government Code Ann. §  20-435 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part II - Municipal Hotel Rental Tax|Section 20-435 - Distribution to Convention and Visitors Bureau

    A municipality that imposes a hotel rental tax under this part shall distribute to a convention and visitors bureau in the county where the municipality is located at least the same percentage of the hotel rental tax collected that the county distributes to the convention and visitors bureau from any county hotel rental tax.
MD. Local Government Code Ann. §  20-436 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 4 - Hotel Rental Taxes|Part II - Municipal Hotel Rental Tax|Section 20-436 - Offset for County Tax in Municipality

    If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.
MD. Local Government Code Ann. §  21-401 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 4 - Municipal Special Taxing Districts|Part I - Municipal Special Taxing Districts for Financing Improvement and Operation of Specified Facilities|Section 21-401 - Authority Granted

    For the purposes stated in § 21–402 of this subtitle, a municipality may:        (1)    by ordinance or resolution, establish special taxing districts; and        (2)    impose ad valorem taxes on all real and personal property in a special taxing district at a rate sufficient to provide adequate annual revenues to pay:            (i)    the principal of and interest on any bonds or other obligations of the municipality issued for the purpose for which the special taxing district was established, as the principal and interest become due; and            (ii)    the costs of operating and maintaining facilities and activities for which the special taxing district was established.
MD. Local Government Code Ann. §  21-402 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 4 - Municipal Special Taxing Districts|Part I - Municipal Special Taxing Districts for Financing Improvement and Operation of Specified Facilities|Section 21-402 - Purpose of Authority

    The purpose of the authority granted under this part is to:        (1)    finance the establishment, acquisition, design, construction, alteration, improvement, extension, operation, and maintenance of:            (i)    adequate storm drainage systems;            (ii)    public parking facilities;            (iii)    pedestrian malls;            (iv)    street and area lighting; and            (v)    ride sharing and bus systems;        (2)    finance the capital and operating costs to enhance police, fire protection, and rescue services; and        (3)    provide financing for commercial district management authorities established under § 5–214(b) of this article.
MD. Local Government Code Ann. §  21-403 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 4 - Municipal Special Taxing Districts|Part I - Municipal Special Taxing Districts for Financing Improvement and Operation of Specified Facilities|Section 21-403 - Ride Sharing or Bus System

    In a special taxing district established for financing a ride sharing or bus system, a municipality shall impose a combination of development impact fees and ad valorem taxes to finance, wholly or partly, the capital and operating costs of the ride sharing or bus system.
MD. Local Government Code Ann. §  21-404 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 4 - Municipal Special Taxing Districts|Part I - Municipal Special Taxing Districts for Financing Improvement and Operation of Specified Facilities|Section 21-404 - Ad Valorem Taxes

    Ad valorem taxes imposed under this part shall be imposed in the same manner, on the same assessments, for the same period, and as of the same date of finality as required for municipal property tax purposes in the special taxing district.
MD. Local Government Code Ann. §  21-408 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 4 - Municipal Special Taxing Districts|Part II - Municipal Special Taxing Districts for Infrastructure Improvements|Section 21-408 - Application and Construction of Part

    (a)    This part is self–executing and does not require a municipality to amend its charter to exercise the powers granted under this part.    (b)    The powers granted under this part:        (1)    are supplemental to any power granted by another law; and        (2)    do not limit any other power.    (c)    This part is necessary for the welfare of the State and its residents and shall be liberally construed to effect the purposes stated in § 21–410(a) of this subtitle.
MD. Local Government Code Ann. §  21-409 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 4 - Municipal Special Taxing Districts|Part II - Municipal Special Taxing Districts for Infrastructure Improvements|Section 21-409 - Authority Granted

    (a)    For any purpose stated in § 21–410(a)(1) of this subtitle, a municipality may:        (1)    establish a special taxing district;        (2)    impose ad valorem or special taxes; and        (3)    issue bonds.    (b)    (1)    For any purpose stated in § 21–410(a)(2) of this subtitle, a municipality may:            (i)    establish special taxing districts;            (ii)    impose ad valorem or special taxes; and            (iii)    pledge funds under an agreement to:                1.    secure payment on MEDCO obligations;                2.    pay the costs of infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment; and                3.    pay the costs of operating and maintaining infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment.        (2)    An agreement pledging funds as described in paragraph (1)(iii) of this subsection shall:            (i)    be authorized by an ordinance or resolution of the municipality;            (ii)    be in writing;            (iii)    be executed on behalf of the municipality making the pledge, the Maryland Economic Development Corporation, and any other person or entity that the governing body of the municipality determines; and            (iv)    benefit, and be enforceable on behalf of, the holders of any MEDCO obligation secured by the agreement.    (c)    (1)    Notwithstanding any other provision of law, a municipality may establish a special taxing district, issue bonds, or impose an ad valorem or special tax under this part only if a request to the municipality is made by both:            (i)    the owners of at least two–thirds of the assessed valuation of the real property located in the special taxing district; and            (ii)    at least two–thirds of the owners of the real property located in the special taxing district.        (2)    For purposes of paragraph (1)(ii) of this subsection:            (i)    multiple owners of a single parcel are treated as a single owner; and            (ii)    a single owner of multiple parcels is treated as one owner.
MD. Local Government Code Ann. §  21-410 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 4 - Municipal Special Taxing Districts|Part II - Municipal Special Taxing Districts for Infrastructure Improvements|Section 21-410 - Purpose of Authority

    (a)    The purpose of the authority granted under this part is to:        (1)    finance, refinance, or reimburse the cost of establishing, acquiring, designing, constructing, altering, or extending adequate infrastructure improvements as necessary for the development and use of land in any defined geographic region in the municipality, including storm drainage systems, sewers, water systems, roads, bridges, culverts, tunnels, sidewalks, lighting, parking, parks and recreation facilities, libraries, and schools; and        (2)    provide a source of funding for payment of costs of:            (i)    infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment; and            (ii)    operation and maintenance of infrastructure improvements located in or supporting a transit–oriented development or a State hospital redevelopment.    (b)    An infrastructure improvement financed under subsection (a)(1) of this section may be located:        (1)    in the special taxing district;        (2)    in the municipality, outside the special taxing district if the infrastructure improvement is reasonably related to other infrastructure improvements in the special taxing district; or        (3)    outside the municipality if:            (i)    the infrastructure improvement is reasonably related to other infrastructure improvements in the special taxing district; and            (ii)    notice is given to the governmental unit having jurisdiction over the infrastructure improvement.    (c)    For the purposes of this part and any authority granted by this part, a sustainable community, as defined in § 6–201 of the Housing and Community Development Article, shall be considered the same as a transit–oriented development.
MD. Local Government Code Ann. §  21-411 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 4 - Municipal Special Taxing Districts|Part II - Municipal Special Taxing Districts for Infrastructure Improvements|Section 21-411 - Public Hearing Requirements

    Unless otherwise provided in the charter, bylaws, or code of a municipality, before the governing body of a municipality enacts an ordinance or a resolution that establishes a special taxing district, authorizes the issuance of bonds, or imposes ad valorem or special taxes under this part, the governing body shall:        (1)    hold a public hearing; and        (2)    give notice of the public hearing in a newspaper of general circulation in the municipality at least 10 days before the date of the hearing.
MD. Local Government Code Ann. §  21-412 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 4 - Municipal Special Taxing Districts|Part II - Municipal Special Taxing Districts for Infrastructure Improvements|Section 21-412 - Special Fund

    (a)    By resolution, the governing body of a municipality:        (1)    may designate an area as a special taxing district; and        (2)    shall create a special fund with respect to the special taxing district.    (b)    A resolution creating a special fund under subsection (a) of this section shall:        (1)    pledge to the special fund the proceeds of the ad valorem or special tax to be imposed as provided under § 21–414 of this subtitle; and        (2)    require that the proceeds from the tax be paid into the special fund.