§ 20-433
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/md/local-government/20-433A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–433. IN EFFECT
(a)Subject to subsection
(b)of this section, a municipality shall set the rate of the hotel rental tax.
(b)The hotel rental tax for a municipality may not exceed 2%.
§20–433. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a)Subject to subsection
(b)of this section, a municipality shall set the rate of the hotel rental tax.
(b)The hotel rental tax for a municipality may not exceed 2%.
(c)If a municipality modifies a hotel rental tax rate under this section, the municipality shall:
(1)modify the rate effective on July 1 of the year that the municipality 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.