Maryland Political Subdivisions - Miscellaneous Provisions Section 9-311
§ 9-311.
  (a)   A hotel shall pay to the authorized county that imposes the hotel rental tax the tax collected for a calendar month with the return that covers that month.
  (b)   (1)   Except as provided in paragraph (2) of this subsection, 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:
      (i)   Files the hotel rental tax return; and
      (ii)   Pays the hotel rental tax.
    (2)   The Commissioners of Calvert County, Carroll County, Charles County, St. Mary's County, and Washington County may determine whether a hotel is eligible to receive a discount.