# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-433

(a) Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax.

(b) The hotel rental tax for a municipality may not exceed 2%.

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