(a) Each collector shall collect: (1) for property listed on the tax roll, the State and county taxes that are due and any interest, penalties, and service charges on the property tax that are due; and (2) any tax on personal property imposed by § 10-210 of this article. (b) Except as otherwise provided by law, on request of a municipal corporation or special taxing district, a collector may collect municipal corporation or special taxing district taxes. (c) Except as otherwise provided by law, the collector shall remit the taxes collected during any month, and interest, penalties, or service charges on the taxes collected: (1) for the county, to the appropriate county official on or before the 10th day of the following month; (2) for a municipal corporation, to the appropriate municipal corporation official; and (3) for a special district, to the appropriate officer of the district.
Maryland Legal Code