§ 20–405

Statutes in effect as of October 1, 2026.

Md. Code Ann., Local Gov't § 20-405 (2026)

Title 20. Taxes and Development Impact Fees

Subtitle 4. Hotel Rental Taxes

(a)

Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.

(b)

The hotel rental tax rate may not exceed:

(1)

except as otherwise provided in this section, 3% in a code county;

(2)

3% in Cecil County;

(3)

4% in Talbot County;

(4)

5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;

(5)

6% in Wicomico County; and

(6)

8% in Garrett County.

(c)

With the unanimous consent of the county commissioners:

(1)

a code county other than an Eastern Shore code county or a Western Maryland code county may set a hotel rental tax rate up to 5%;

(2)

an Eastern Shore code county may set a hotel rental tax rate up to 6%; and

(3)

a Western Maryland code county may set a hotel rental tax rate up to 8%.

(d)

The hotel rental tax rate in Washington County is 6%.