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<section article="glg" article_name="Local Government" number="20-904" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="9" subtitle_name="Local Home Amenity Rental Tax">
  <level label="a">
    <text>Subject to this section, the home amenity rental tax rate is the rate that the county sets by resolution.</text>
  </level>
  <level label="b">
    <text>The home amenity rental tax rate may not exceed:</text>
    <level label="1">
      <text>except as otherwise provided in this section, 1.5% in a code county;</text>
    </level>
    <level label="2">
      <level label="1">
        <text>5% in Cecil County;</text>
      </level>
    </level>
    <level label="3">
      <text>2% in Talbot County;</text>
    </level>
    <level label="4">
      <level label="2">
        <text>5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;</text>
      </level>
    </level>
    <level label="5">
      <text>3% in Wicomico County; and</text>
    </level>
    <level label="6">
      <text>4% in Garrett County.</text>
    </level>
  </level>
  <level label="c">
    <text>With the unanimous consent of the county commissioners:</text>
    <level label="1">
      <text>a code county other than a Western Maryland code county may set a home amenity rental tax rate up to 2.5%; and</text>
    </level>
    <level label="2">
      <text>a Western Maryland code county may set a home amenity rental tax rate up to 4%.</text>
    </level>
  </level>
  <level label="d">
    <text>The home amenity rental tax rate in Washington County is 3%.</text>
  </level>
</section>
