To provide for orderly, systematic and thorough administration of the hotel rental tax, the Director may adopt regulations not inconsistent with this article and which conform to the applicable provisions and regulations for the sales and use tax as established under Md. Code Ann., Tax-General Article, Title 11.
(Ord. 04-11-355, 7-15-2004; Ord. 14-23-678, 11-13-2014)