# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 9. Local Home Amenity Rental Tax

#### 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.

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