(a)      A hotel shall complete, sign, and file a hotel rental tax return with:

            (1)      A code county, on or before the 10th day of each month;

            (2)      Calvert County, on or before the 21st day of each month;

            (3)      Carroll County, on or before the 21st day of each month;

            (4)      Cecil County, on or before the 10th day of each month;

            (5)      Charles County, on or before the 21st day of each month;

            (6)      Dorchester County, on or before the 21st day of each month;

            (7)      Frederick County, on or before the 21st day of each month;

            (8)      Garrett County, on or before the 21st day of each month;

            (9)      St. Mary's County, on or before the 21st day of each month;

            (10)      Somerset County, on or before the 21st day of each month;

            (11)      Talbot County, on or before the 20th day of each month;

            (12)      Washington County, on or before the 25th day of each month; and

            (13)      Wicomico County, on or before the 20th day of each month.

      (b)      A hotel rental tax return for an authorized county:

            (1)      Shall be made on the form that the county requires;

            (2)      Shall contain the information that the county requires, including the amount of:

                  (i)      Transient charges paid to the hotel during the prior calendar month; and

                  (ii)      The hotel rental tax required to be collected during the prior calendar month.