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. Code, LG § 20-434
Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.