Local Government - Accommodations Intermediaries - Hotel Rental Tax - Collection by Comptroller and Alterations

SB 979 requires platforms like Airbnb (defined as "accommodations intermediaries") to collect and remit Maryland's hotel rental tax directly to the state Comptroller instead of local counties. It eliminates counties' authority to grant tax exemptions for short-term rentals and centralizes tax administration under the state. The bill also establishes new procedures for the Comptroller to audit these platforms, streamlining tax collection while removing local discretion over exemptions.