Md. Code, Local Gov't § 20-433

Maryland · Maryland Code, Local Government · Status: effective

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Citation: Md. Code, Local Gov't § 20-433, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1782854
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§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.