# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 9. Local Home Amenity Rental Tax

#### Section 20-909

(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.

---

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