Md. Code, Local Gov't § 20-405

Maryland · Maryland Code, Local Government · Status: effective

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Citation: Md. Code, Local Gov't § 20-405, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1782826
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§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.