# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 9. Local Home Amenity Rental Tax

#### Section 20-901

(a) In this part the following words have the meanings indicated.

(b) "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.

(c) "Home amenity rental" means the temporary use in exchange for consideration of a home amenity.

(d) "Home amenity rental charge" means a charge for a home amenity rental, excluding any charge for services.

(e) "Home amenity rental tax" means the tax on a home amenity rental charge.

(f) "Western Maryland code county" means a code county in the Western Maryland class as established under Sec. 9-302 of this article.

#### Section 20-902

This part applies only to:

(1) a charter county;

(2) a code county;

(3) Calvert County;

(4) Carroll County;

(5) Cecil County;

(6) Garrett County;

(7) St. Mary's County;

(8) Somerset County; and

(9) Washington County.

#### Section 20-903

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

(b)

  (1) This subsection applies only to Calvert County, Charles County, and St. Mary's County.

  (2) The governing body of a county shall hold a public hearing before imposing a home amenity rental tax.

  (3) The hearing:

    (i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and

    (ii) may not be part of the annual budget hearing.

#### Section 20-904

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

(b) The home amenity rental tax rate may not exceed:

  (1) except as otherwise provided in this section, 1.5% in a code county;

  (2)

    (1) 5% in Cecil County;

  (3) 2% in Talbot County;

  (4)

    (2) 5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary's County, and Somerset County;

  (5) 3% in Wicomico County; and

  (6) 4% in Garrett County.

(c) With the unanimous consent of the county commissioners:

  (1) a code county other than a Western Maryland code county may set a home amenity rental tax rate up to 2.5%; and

  (2) a Western Maryland code county may set a home amenity rental tax rate up to 4%.

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

#### Section 20-905

To provide for the orderly, systematic, and thorough administration of the home amenity rental tax, a county may adopt regulations that:

(1) are consistent with this part; and

(2) conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax - General Article.

#### Section 20-908

The definitions in Sec. 20-901 of this subtitle apply in this part.

#### Section 20-909

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

(b) 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.

#### Section 20-910

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

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

#### Section 20-911

A municipality that imposes a home amenity rental tax may provide for the administration and collection of the tax.

---

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