# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-403

(a) Except as provided in Sec. 20-404 of this subtitle, a county may impose, by resolution, a hotel rental tax.

(b)

  (1) This subsection applies only to Calvert County, Charles County, and St. Mary's County.

  (2) The governing body of a county shall hold a public hearing before imposing a hotel rental tax.

  (3) The hearing:

    (i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and

    (ii) may not be part of the annual budget hearing.

---

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