§ 20-432
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/md/local-government/20-432A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–432. IN EFFECT
(a)Except as provided in subsections
(b)and
(c)of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax.
(1)In this subsection, “hotel rental tax revenue sharing arrangement” includes:
(i)a requirement under §§ 20–415 through 20–422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or
(ii)any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.
(2)A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.
(c)A municipality may not impose a hotel rental tax if the municipality is located in a county that:
(1)distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or
(2)does not impose a tax on a transient charge paid to a hotel.
§20–432. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a)Except as provided in subsections (b), (c), and
(d)of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax.
(1)In this subsection, “hotel rental tax revenue sharing arrangement” includes:
(i)a requirement under §§ 20–415 through 20–422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or
(ii)any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.
(2)A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.
(c)A municipality may not impose a hotel rental tax if the municipality is located in a county that:
(1)distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or
(2)does not impose a tax on the taxable price paid to a hotel or an accommodations provider.
(d)A municipality may not:
(1)impose a tax on the rental of an accommodation, including a short–term rental, except as authorized under this section; or
(2)impose a higher tax rate on short–term rental units than on other accommodations.