Title 20. Taxes and Development Impact Fees — Subtitle 9. Local Home Amenity Rental Tax

In this part the following words have the meanings indicated.

“Home amenity” means any portion, whether indoors or outdoors, of a residential property, excluding bedrooms or any portion of the property intended for sleeping quarters, that is occupied by the hour and for not more than 15 hours consecutively.

“Home amenity rental” means the temporary use in exchange for consideration of a home amenity.

“Home amenity rental charge” means a charge for a home amenity rental, excluding any charge for services.

“Home amenity rental tax” means the tax on a home amenity rental charge.

“Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.

a charter county;

a code county;

Calvert County;

Carroll County;

Cecil County;

Garrett County;

St. Mary’s County;

Somerset County; and

Washington County.

A county may impose, by resolution, a home amenity rental tax.

Subject to this section, the home amenity rental tax rate is the rate that the county sets by resolution.

The home amenity rental tax rate may not exceed:

With the unanimous consent of the county commissioners:

The home amenity rental tax rate in Washington County is 3%.

are consistent with this part; and

conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax – General Article.

Except as provided in subsection (b) of this section, a municipality may impose, by ordinance or resolution, a home amenity rental tax.

A municipality may not impose a home amenity rental tax if the municipality is located in a county that does not impose a home amenity rental tax under this subtitle.

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

The home amenity rental tax for a municipality may not exceed 1%.