§ 20–903

Statutes in effect as of October 1, 2026.

Md. Code Ann., Local Gov't § 20-903 (2026)

Title 20. Taxes and Development Impact Fees

Subtitle 9. Local Home Amenity Rental Tax

(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.