Maryland Political Subdivisions - Miscellaneous Provisions Section 9-315
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§ 9-315.
  To provide for orderly, systematic, and thorough administration of the hotel rental tax, an authorized county may adopt regulations that:
    (1)   Are consistent with this subtitle; and
    (2)   Conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax - General Article.