(a) A county may file a civil action to collect unpaid hotel rental tax. (b) A county may collect unpaid hotel rental tax by distraint. (c) Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is: (1) a lien against the real and personal property of the person owing the tax; and (2) collectible in the same manner as the property tax may be collected under the Tax – Property Article.
Maryland Legal Code