# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-405

(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%.

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