# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-418

Dorchester County shall distribute the hotel rental tax revenue as follows:

(1) 80% of the revenues attributable to a hotel located in a municipality to that municipality; and

(2) the remaining balance to the general fund of the county.

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