# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-432

(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 Sec.Sec. 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.

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