§ 20–432
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-432 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 4. Hotel Rental Taxes
§ 20–432LinkCopy Citation
(a)
Except as provided in subsections (b) and (c) of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax.
(b)
(1)
In this subsection, “hotel rental tax revenue sharing arrangement” includes:
(i)
a requirement under §§ 20–415 through 20–422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or
(ii)
any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.
(2)
A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.
(c)
A municipality may not impose a hotel rental tax if the municipality is located in a county that:
(1)
distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or
(2)
does not impose a tax on a transient charge paid to a hotel.