Md. Code, Local Gov't § 20-432

§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. (b) (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. (b) (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.