Maryland Political Subdivisions - Miscellaneous Provisions Section 9-310
§ 9-310.
  (a)   A hotel shall complete, sign, and file a hotel rental tax return with:
    (1)   A code county, on or before the 10th day of each month;
    (2)   Calvert County, on or before the 21st day of each month;
    (3)   Carroll County, on or before the 21st day of each month;
    (4)   Cecil County, on or before the 10th day of each month;
    (5)   Charles County, on or before the 21st day of each month;
    (6)   Dorchester County, on or before the 21st day of each month;
    (7)   Frederick County, on or before the 21st day of each month;
    (8)   Garrett County, on or before the 21st day of each month;
    (9)   St. Mary's County, on or before the 21st day of each month;
    (10)   Somerset County, on or before the 21st day of each month;
    (11)   Talbot County, on or before the 20th day of each month;
    (12)   Washington County, on or before the 25th day of each month; and
    (13)   Wicomico County, on or before the 20th day of each month.
  (b)   A hotel rental tax return for an authorized county:
    (1)   Shall be made on the form that the county requires;
    (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.