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<section number="5-175.04" name="Short-Term Rental Hosting Platform License; Requirements" law="code" slug="sec-5-175.04" node_id="PTIITI17PULOLAPRGECOMA_SUBTITLE_5BULI_DIV8SHRMRE_S5-175.04SHRMREHOPLLIRE">
  <level label="a">
    <text>Short-term rental hosting platforms shall be registered with the Department.</text>
  </level>
  <level label="b">
    <text>Platforms shall pay an annual licensing fee of $2,500 to lawfully operate in Prince George's County, Maryland.</text>
    <level label="1">
      <text>The fees are subject to change; any change to the annual $2,500 licensing fee shall be prescribed in the Table of Fees.</text>
    </level>
  </level>
  <level label="c">
    <text>Platforms shall require any short-term rental host to submit a copy of the host's rental license or 90 day pending application certificate to the platform, prior to the rental being listed on the platform.</text>
  </level>
  <level label="d">
    <text>Platforms shall electronically provide the following data to the Department in the method prescribed by the Department on a monthly basis. The data shall be submitted to the Department on or before the last calendar day of the month and shall include data from the preceding month and preceding year. The required data is as follows:</text>
    <level label="1">
      <text>The total number of short-term rentals listed on the platform during the applicable reporting period;</text>
    </level>
    <level label="2">
      <text>A complete listing of all Prince George's County properties listed in the platform for the current and upcoming reporting periods;</text>
    </level>
    <level label="3">
      <text>The total number of nights that each listing on the platform was rented to transients during the applicable reporting period.</text>
    </level>
    <level label="4">
      <text>Address of the Host site;</text>
    </level>
    <level label="5">
      <text>Municipality;</text>
    </level>
    <level label="6">
      <text>Amount paid by the Host;</text>
    </level>
    <level label="7">
      <text>Department of Permitting, Inspections, and Enforcement Short-term rental license number; and</text>
    </level>
    <level label="8">
      <text>Total taxes charged, including Special Tax area payments if applicable, and paid for each stay.</text>
    </level>
  </level>
  <level label="e">
    <text>All platforms shall remit all hotel taxes, including but not limited to those collected by the short-term rental provider or applicant, as outlined in this section and Subtitle 10 Division 8 of the Prince George's County Code and:</text>
    <level label="1">
      <text>Such quarterly payments shall be made on or before the last days of April, July, October and January in each year. They shall cover the amounts collected during the three (3) months immediately preceding the months in which reports, and remittances are required. Such quarterly payments shall be made on or before the last days of April, July, October and January in each year. They shall cover the amounts collected during the three (3) months immediately preceding the months in which reports, and remittances are required. The payments shall be made to the Department of Finance</text>
    </level>
    <level label="2">
      <text>Prince George's County, with approval of the governing body, may agree to an alternative method of tax collection with the Platform. However, if after the expiration of the term of the agreement, Prince George's County may require remittance of hotel taxes as outlined in Subtitle 10 Division 8 of the Prince George's County Code and Section 5-175.04(e)(1).</text>
    </level>
  </level>
</section>
