# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-401

(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 Sec. 9-302 of this article.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)