# Sec. 10-218.01. Hotel/motel tax authority

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

## Sec. 10-218.01. Hotel/motel tax authority

Prince George's County, Md., Code § 10-218.01 (2026)

(a) The County Council of Prince George's County may levy and impose a tax of not exceeding ten percent (10%) on all gross amounts of money paid to the owners or operators of hotels and motels in Prince George's County beginning July 1, 1975, by transient guests or tenants for renting, using or occupying a room or rooms in hotels and motels in Prince George's County to be paid and collected pursuant to rules and regulations adopted by the County Council.

(b)

  (1) Any revenues generated under the authority of this Section from a hotel and motel tax within the boundaries of a municipal corporation located in Prince George's County shall be collected by the County.

  (2) The County shall distribute to the municipal corporation within which the revenues were generated 50% of the revenues collected by the County from hotels and motels in the municipal corporation.

(c) The tax authorized under this section does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:

  (1) is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization;

  (2) provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and

  (3) does not offer lodging services to the general public.