§ 20-405
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/md/local-government/20-405A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–405. IN EFFECT
(a)Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.
(b)The hotel rental tax rate may not exceed:
(1)except as otherwise provided in this section, 3% in a code county;
(2)3% in Cecil County;
(3)4% in Talbot County;
(4)5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;
(5)6% in Wicomico County; and
(6)8% in Garrett County.
(c)With the unanimous consent of the county commissioners:
(1)a code county other than an Eastern Shore code county or a Western Maryland code county may set a hotel rental tax rate up to 5%;
(2)an Eastern Shore code county may set a hotel rental tax rate up to 6%; and
(3)a Western Maryland code county may set a hotel rental tax rate up to 8%.
(d)The hotel rental tax rate in Washington County is 6%.
§20–405. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a)Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.
(b)The hotel rental tax rate may not exceed:
(1)except as otherwise provided in this section, 3% in a code county;
(2)3% in Cecil County;
(3)4% in Talbot County;
(4)5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;
(5)6% in Wicomico County; and
(6)8% in Garrett County.
(c)With the unanimous consent of the county commissioners:
(1)a code county other than an Eastern Shore code county or a Western Maryland code county may set a hotel rental tax rate up to 5%;
(2)an Eastern Shore code county may set a hotel rental tax rate up to 6%; and
(3)a Western Maryland code county may set a hotel rental tax rate up to 8%.
(d)The hotel rental tax rate in Washington County is 6%.
(e)If a county modifies a hotel rental tax rate under this section, the county shall:
(1)modify the rate effective on July 1 of the year that the county designates; and
(2)notify the Comptroller in writing of the rate change on or before January 1 preceding the effective date of the rate change.