§ 20–401
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-401 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 4. Hotel Rental Taxes
§ 20–401LinkCopy Citation
(a)
In this part the following words have the meanings indicated.
(b)
(1)
“Hotel” means an establishment that offers sleeping accommodations for compensation.
(2)
“Hotel” includes:
(i)
an apartment;
(ii)
a cottage;
(iii)
a hostelry;
(iv)
an inn;
(v)
a motel;
(vi)
a rooming house; or
(vii)
a tourist home.
(c)
“Hotel rental tax” means the tax on a transient charge.
(d)
(1)
(i)
Except as provided in subparagraphs (ii), (iii), and (iv) of this paragraph, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.
(ii)
In Carroll County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 25 days.
(iii)
In Frederick County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 90 days.
(iv)
In Garrett County and Washington County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 30 days.
(2)
“Transient charge” does not include any hotel charge for:
(i)
services; or
(ii)
accommodations other than sleeping accommodations.
(e)
“Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.