# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-402

(a) This part applies only to:

  (1) subject to subsection (b) of this section, a charter county;

  (2) a code county;

  (3) Calvert County;

  (4) Carroll County;

  (5) Cecil County;

  (6) Garrett County;

  (7) St. Mary's County;

  (8) Somerset County; and

  (9) Washington County.

(b) To the extent this part conflicts with another law that applies to a charter county, the other law shall prevail over this part.

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