(a) A hotel shall: (1) give a person who is required to pay a transient charge a bill that identifies the transient charge as an item separate from any other charge; and (2) collect the hotel rental tax from the person who pays the transient charge. (b) A hotel shall hold any hotel rental tax collected in trust for the county that imposes the tax until the hotel pays the tax to that county as required under this part.
Maryland Legal Code