# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 9. Local Home Amenity Rental Tax

#### 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.

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