# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 4. Hotel Rental Taxes

#### Section 20-436

If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.

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