§ 20–909
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-909 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 9. Local Home Amenity Rental Tax
§ 20–909LinkCopy Citation
(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.