Md. Code, Local Gov't § 20-904

Maryland · Maryland Code, Local Government · Status: effective

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Citation: Md. Code, Local Gov't § 20-904, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1782886
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(a) Subject to this section, the home amenity rental tax rate is the rate that the county sets by resolution. (b) The home amenity rental tax rate may not exceed: (1) except as otherwise provided in this section, 1.5% in a code county; (2) 1.5% in Cecil County; (3) 2% in Talbot County; (4) 2.5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County; (5) 3% in Wicomico County; and (6) 4% in Garrett County. (c) With the unanimous consent of the county commissioners: (1) a code county other than a Western Maryland code county may set a home amenity rental tax rate up to 2.5%; and (2) a Western Maryland code county may set a home amenity rental tax rate up to 4%. (d) The home amenity rental tax rate in Washington County is 3%.