§ 20–415
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-415 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 4. Hotel Rental Taxes
§ 20–415LinkCopy Citation
(a)
Except as otherwise provided in this part, a code county, Cecil County, Garrett County, or St. Mary’s County shall distribute the hotel rental tax revenue as follows:
(1)
a reasonable sum for hotel rental tax administrative costs to the general fund of the county;
(2)
after the distribution in item (1) of this subsection, the revenue attributable to a hotel located in a municipality to the municipality; and
(3)
the remaining balance to the general fund of the county.
(b)
Cecil County may not deduct more than 5% of the revenue for administrative costs under subsection (a)(1) of this section.
(c)
(1)
From the part of the balance under subsection (a)(3) of this section that is attributable to a tax rate of 6% or less, Garrett County shall designate a portion for the promotion of the county.
(2)
If Garrett County imposes a tax rate greater than 6%, the part of the balance under subsection (a)(3) of this section that is attributable to the rate greater than 6% shall be distributed to the general fund of the county.
(d)
If a Western Maryland code county imposes a tax rate greater than 5%, the revenue attributable to the rate greater than 5% and attributable to a hotel located in a municipality shall be distributed to the general fund of the county.