[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303380-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-303380-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","room-rental-charge-tax-collection-report-room-rental-charge-tax","Room Rental Charge Tax Collection Report - Room Rental Charge Tax","","Room rental charge tax collection report template for Howard County, Maryland, used by hotelkeepers to compute gross receipts, exemptions, and net room rental collections for a given month. It includes tax calculations for the 5% room rental tax and the additional tourism/economic development tax, plus rules for interest and penalties on late payments. The form also requires occupancy statistics, remittance instructions, required recordkeeping, and guidance on exemptions and reporting deadlines, including closing/transfer handling and enforcement under the county code.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/invoices/","Invoices",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/room-rental-charge-tax-collection-report-room-rental-charge-tax/303380/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/room-rental-charge-tax-collection-report-room-rental-charge-tax/303380.png","ImageObject",442,249,{"name":42,"@type":43},"Quinn","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What must hotelkeepers submit with the Room Rental Charge Tax Collection Report?","Question",{"text":62,"@type":63},"Hotelkeepers must remit the collected room rental taxes and submit a completed Room Rental Charge Tax Collection Report. Exemption listing details and supporting verification must be attached to the monthly summary spreadsheet and included with the report.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How are net room rental collections and room rental tax calculated?",{"text":67,"@type":63},"Net room rental collections equal Line 2 (total gross rental collected) minus Line 4 (total exemptions). Room rental tax is calculated as Line 5 multiplied by 5%, with the tourism/economic development tax calculated as Line 5 multiplied by 2%.",{"name":69,"@type":60,"acceptedAnswer":70},"What happens if a hotelkeeper fails to charge, collect, or maintain records?",{"text":71,"@type":63},"Failure to provide required information, maintain sufficient supporting records, or make records available for inspection is enforced with civil penalties under Howard County code Title 24, with violations treated as Class B offenses. The form also states that failing to charge and collect required taxes requires payment of the amounts that should have been charged and collected.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303380,1790507099,{"code":4,"msg":81,"data":82},"success",[83,88,93,97,102,107,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":95,"slug":96},14,70,"invoices",{"id":98,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},15,"Posters",60,"posters",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},16,"Social Media",50,"social-media",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},17,"Forms",40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":94,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},962075114765,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","HOWARD COUNTY MARYLAND  \nDepartment of Finance  \nP.O. Box 2748  \nEllicott City, Maryland 21041-2748  \n410-313-4083  \n{ } ROOM RENTAL CHARGE TAX COLLECTION REPORT  \n{ }  \nHOTEL NAME & ADDRESS    \nMONTH/YEAR  \nROOM RENTAL COLLECTIONS  \n1. Gross Receipts:  \na) On-line 3rd Party Rental Receipts $   \nb) All Other Rental Receipts $   \n2. Total Gross Rental Collected (Add 1a + 1b) $   \n3. Exemptions:  \na) Non-Visitor $   \nb) Federal, State, Howard County $   \nc) Emergency Housing(Certificate) $   \n4. Total Exemptions (Add 3a+3b+3c) $   \n5. Net Room Rental Collections (Line 2 minus Line 4) S   \nROOM RENTAL TAX  \n6. Tax Collected (Line 5 x 5%) $   \n7. Tourism/Economic Development Tax Collected  \n(Line 5 X 2%) $______________________  \n8. Total Tax Collected (Line 6+ Line 7) $_______________________________  \na) Interest : Add 1% of line 8  \nFor each month return is late $______________________  \nb) Penalty: Add 10% of line 8  \nAfter one month from due date $______________________  \n9. Total Interest and Penalty Due (add Line 8a +8b) $______________________________  \n10. Total to be remitted (add Line 8 + Line 9) $______________________________  \nOCCUPANCY  \n11. Number of Units Rented (Cumulative for month)    \n12. Number of Units Available for Rent During Month    \n13. Divide Line 11 by Line 12 for Occupancy    \nREMITTANCE INSTRUCTIONS  \nMake Check Payable to: Director of Finance, Howard County  \nMail with Remittance to: Department of Finance  \nP.O. Box 2748  \nEllicott City, MD 21041-2748  \nI declare under penalty that this return has been examined by me and to best of my knowledge is a true, correct and complete return.  \nSignature   Date   \nTitle   Contact Number   \n*ALL SECTIONS MUST BE COMPLETED  \nWhite-Return with remittance Yellow – Retain for your file  \nFOR OFFICE USE ONLY  \nThis document has been audited and reviewed by   Date   \nHOWARD COUNTY  \nROOM RENTAL CHARGE TAX  \nHOWARD COUNTY CODE  \nTITLE 20 SUSBTITLE 4, ROOM RENTAL TAX  \nAny visitor who rents a hotel/motel room for no more than 30 consecutive days in Howard County must pay a county room rental charge tax equal to seven percent (7%) of the rental charge. For example, if the visitor’s room rent were $50.00, the county room rental tax would be $3.50. If it were $1,000 .00, the tax would be $70.00.  \nEach hotelkeeper shall collect the tax and remit those collections, along with a completed Room Rental Charge Tax Collection Report, not later that the last day of the month for all taxes collected during the prior month. For example, taxes collected during August are due to the Director of Finance of Howard County by September 30.  \nEach hotelkeeper shall maintain records sufficient to support the room rental charges, exemptions, amount of taxes collected, and occupancy statistics. Those records shall be retained by the hotelkeeper for a period of two years. The Director or designee has the right, during regular business hours, to inspect those records.  \nFailure to 1: provide required information, or 2) maintain records sufficient to support the amount of taxes reported, or 3) make them available for inspection, shall be enforced with civil penalties pursuant to Title 24 “Civil Penalties” of the Howard County code. A violation shall be Class B offense. Each day that the violation continues shall be separate offense. Class B offenses are subject to a $250.00 to $500.00 fine for each occurrence.  \nWithin 5 calendar days after the closing or transfer of ownership of a hotel, the hotelkeeper shall pay the Director of Finance the room rental taxes collected up to the date of closing or transfer and submit a completed Room Rental Charge Tax Collection Report.  \nIf a hotelkeeper fails to charge and collect the taxes required by this Subtitle, the hotelkeeper shall pay the Director of Finance the amount that should have been charged and collected.  \nEXEMPTIONS FROM ROOM RENTAL TAX  \nThere are three exemptions to Room Rental Tax:  \n(1) Non-Visitor-Any visitor who rents a hotel room ","cbCaiqGbmp6HpWlh","https://ap.wps.com/l/cbCaiqGbmp6HpWlh","pdf",248515,"English","# Room Rental Charge Tax Collection Report\n## Collections and Tax Calculations\n## Exemptions and Net Collections\n## Room Rental Tax, Interest, and Penalties\n## Occupancy Statistics\n## Remittance Instructions and Recordkeeping\n## Exemptions From Room Rental Tax\n## Late Payment Interest/Penalty Example","[{\"question\":\"What must hotelkeepers submit with the Room Rental Charge Tax Collection Report?\",\"answer\":\"Hotelkeepers must remit the collected room rental taxes and submit a completed Room Rental Charge Tax Collection Report. Exemption listing details and supporting verification must be attached to the monthly summary spreadsheet and included with the report.\"},{\"question\":\"How are net room rental collections and room rental tax calculated?\",\"answer\":\"Net room rental collections equal Line 2 (total gross rental collected) minus Line 4 (total exemptions). Room rental tax is calculated as Line 5 multiplied by 5%, with the tourism/economic development tax calculated as Line 5 multiplied by 2%.\"},{\"question\":\"What happens if a hotelkeeper fails to charge, collect, or maintain records?\",\"answer\":\"Failure to provide required information, maintain sufficient supporting records, or make records available for inspection is enforced with civil penalties under Howard County code Title 24, with violations treated as Class B offenses. The form also states that failing to charge and collect required taxes requires payment of the amounts that should have been charged and collected.\"}]","Room Rental Charge Tax Collection Report - Room Rental Charge Tax | PDF",1789802828]