# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-431

(a) In this part the following words have the meanings indicated.

(b) "Hotel" has the meaning stated in Sec. 20-401 of this subtitle.

(c) "Hotel rental tax" means the tax on a transient charge.

(d)

  (1) "Transient charge" means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.

  (2) "Transient charge" does not include any hotel charge for:

    (i) services; or

    (ii) accommodations other than sleeping accommodations.

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