Title 20. Taxes and Development Impact Fees

Statutes in effect as of October 1, 2026.

Subtitle 1. Tax Procedures

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 20–101 Md. Code Ann., Local Gov't § 20-101 (2026)	HTML · MD · XML
§ 20–102 Md. Code Ann., Local Gov't § 20-102 (2026)	HTML · MD · XML
§ 20–103 Md. Code Ann., Local Gov't § 20-103 (2026)	HTML · MD · XML
§ 20–104 Md. Code Ann., Local Gov't § 20-104 (2026)	HTML · MD · XML
§ 20–107 Md. Code Ann., Local Gov't § 20-107 (2026)	HTML · MD · XML
§ 20–108 Md. Code Ann., Local Gov't § 20-108 (2026)	HTML · MD · XML
§ 20–109 Md. Code Ann., Local Gov't § 20-109 (2026)	HTML · MD · XML
§ 20–110 Md. Code Ann., Local Gov't § 20-110 (2026)	HTML · MD · XML
§ 20–113 Md. Code Ann., Local Gov't § 20-113 (2026)	HTML · MD · XML
§ 20–114 Md. Code Ann., Local Gov't § 20-114 (2026)	HTML · MD · XML
§ 20–115 Md. Code Ann., Local Gov't § 20-115 (2026)	HTML · MD · XML
§ 20–116 Md. Code Ann., Local Gov't § 20-116 (2026)	HTML · MD · XML
§ 20–117 Md. Code Ann., Local Gov't § 20-117 (2026)	HTML · MD · XML
§ 20–118 Md. Code Ann., Local Gov't § 20-118 (2026)	HTML · MD · XML
§ 20–121 Md. Code Ann., Local Gov't § 20-121 (2026)	HTML · MD · XML
§ 20–122 Md. Code Ann., Local Gov't § 20-122 (2026)	HTML · MD · XML
§ 20–123 Md. Code Ann., Local Gov't § 20-123 (2026)	HTML · MD · XML
§ 20–124 Md. Code Ann., Local Gov't § 20-124 (2026)	HTML · MD · XML
§ 20–125 Md. Code Ann., Local Gov't § 20-125 (2026)	HTML · MD · XML
§ 20–127 Md. Code Ann., Local Gov't § 20-127 (2026)	HTML · MD · XML
§ 20–128 Md. Code Ann., Local Gov't § 20-128 (2026)	HTML · MD · XML

Subtitle 2. Limitations on Authority to Tax Advertising

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 20–201 Md. Code Ann., Local Gov't § 20-201 (2026)	HTML · MD · XML
§ 20–202 Md. Code Ann., Local Gov't § 20-202 (2026)	HTML · MD · XML

Subtitle 3. Coal Taxes

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 20–301 Md. Code Ann., Local Gov't § 20-301 (2026)	HTML · MD · XML
§ 20–302 Md. Code Ann., Local Gov't § 20-302 (2026)	HTML · MD · XML
§ 20–303 Md. Code Ann., Local Gov't § 20-303 (2026)	HTML · MD · XML
§ 20–304 Md. Code Ann., Local Gov't § 20-304 (2026)	HTML · MD · XML
§ 20–305 Md. Code Ann., Local Gov't § 20-305 (2026)	HTML · MD · XML
§ 20–306 Md. Code Ann., Local Gov't § 20-306 (2026)	HTML · MD · XML
§ 20–307 Md. Code Ann., Local Gov't § 20-307 (2026)	HTML · MD · XML
§ 20–308 Md. Code Ann., Local Gov't § 20-308 (2026)	HTML · MD · XML
§ 20–309 Md. Code Ann., Local Gov't § 20-309 (2026)	HTML · MD · XML

Subtitle 4. Hotel Rental Taxes

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 20–401 Md. Code Ann., Local Gov't § 20-401 (2026)	HTML · MD · XML
§ 20–402 Md. Code Ann., Local Gov't § 20-402 (2026)	HTML · MD · XML
§ 20–402.1 Md. Code Ann., Local Gov't § 20-402.1 (2026)	HTML · MD · XML
§ 20–403 Md. Code Ann., Local Gov't § 20-403 (2026)	HTML · MD · XML
§ 20–404 Md. Code Ann., Local Gov't § 20-404 (2026)	HTML · MD · XML
§ 20–405 Md. Code Ann., Local Gov't § 20-405 (2026)	HTML · MD · XML
§ 20–406 Md. Code Ann., Local Gov't § 20-406 (2026)	HTML · MD · XML
§ 20–407 Md. Code Ann., Local Gov't § 20-407 (2026)	HTML · MD · XML
§ 20–407.1 Md. Code Ann., Local Gov't § 20-407.1 (2026)	HTML · MD · XML
§ 20–408 Md. Code Ann., Local Gov't § 20-408 (2026)	HTML · MD · XML
§ 20–409 Md. Code Ann., Local Gov't § 20-409 (2026)	HTML · MD · XML
§ 20–410 Md. Code Ann., Local Gov't § 20-410 (2026)	HTML · MD · XML
§ 20–411 Md. Code Ann., Local Gov't § 20-411 (2026)	HTML · MD · XML
§ 20–412 Md. Code Ann., Local Gov't § 20-412 (2026)	HTML · MD · XML
§ 20–413 Md. Code Ann., Local Gov't § 20-413 (2026)	HTML · MD · XML
§ 20–414 Md. Code Ann., Local Gov't § 20-414 (2026)	HTML · MD · XML
§ 20–415 Md. Code Ann., Local Gov't § 20-415 (2026)	HTML · MD · XML
§ 20–415.1 Md. Code Ann., Local Gov't § 20-415.1 (2026)	HTML · MD · XML
§ 20–416 Md. Code Ann., Local Gov't § 20-416 (2026)	HTML · MD · XML
§ 20–417 Md. Code Ann., Local Gov't § 20-417 (2026)	HTML · MD · XML
§ 20–418 Md. Code Ann., Local Gov't § 20-418 (2026)	HTML · MD · XML
§ 20–419 Md. Code Ann., Local Gov't § 20-419 (2026)	HTML · MD · XML
§ 20–420 Md. Code Ann., Local Gov't § 20-420 (2026)	HTML · MD · XML
§ 20–421 Md. Code Ann., Local Gov't § 20-421 (2026)	HTML · MD · XML
§ 20–422 Md. Code Ann., Local Gov't § 20-422 (2026)	HTML · MD · XML
§ 20–423 Md. Code Ann., Local Gov't § 20-423 (2026)	HTML · MD · XML
§ 20–424 Md. Code Ann., Local Gov't § 20-424 (2026)	HTML · MD · XML
§ 20–425 Md. Code Ann., Local Gov't § 20-425 (2026)	HTML · MD · XML
§ 20–426 Md. Code Ann., Local Gov't § 20-426 (2026)	HTML · MD · XML
§ 20–427 Md. Code Ann., Local Gov't § 20-427 (2026)	HTML · MD · XML
§ 20–428 Md. Code Ann., Local Gov't § 20-428 (2026)	HTML · MD · XML
§ 20–431 Md. Code Ann., Local Gov't § 20-431 (2026)	HTML · MD · XML
§ 20–432 Md. Code Ann., Local Gov't § 20-432 (2026)	HTML · MD · XML
§ 20–433 Md. Code Ann., Local Gov't § 20-433 (2026)	HTML · MD · XML
§ 20–434 Md. Code Ann., Local Gov't § 20-434 (2026)	HTML · MD · XML
§ 20–435 Md. Code Ann., Local Gov't § 20-435 (2026)	HTML · MD · XML
§ 20–436 Md. Code Ann., Local Gov't § 20-436 (2026)	HTML · MD · XML

Subtitle 5. Mobile Home and Trailer Park Taxes

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 20–501 Md. Code Ann., Local Gov't § 20-501 (2026)	HTML · MD · XML
§ 20–502 Md. Code Ann., Local Gov't § 20-502 (2026)	HTML · MD · XML

Subtitle 6. Sales and Use Taxes; User Fees; Gross Receipts Tax

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 20–601 Md. Code Ann., Local Gov't § 20-601 (2026)	HTML · MD · XML
§ 20–602 Md. Code Ann., Local Gov't § 20-602 (2026)	HTML · MD · XML
§ 20–603 Md. Code Ann., Local Gov't § 20-603 (2026)	HTML · MD · XML
§ 20–604 Md. Code Ann., Local Gov't § 20-604 (2026)	HTML · MD · XML
§ 20–605 Md. Code Ann., Local Gov't § 20-605 (2026)	HTML · MD · XML
§ 20–606 Md. Code Ann., Local Gov't § 20-606 (2026)	HTML · MD · XML
§ 20–607 Md. Code Ann., Local Gov't § 20-607 (2026)	HTML · MD · XML
§ 20–608 Md. Code Ann., Local Gov't § 20-608 (2026)	HTML · MD · XML
§ 20–609 Md. Code Ann., Local Gov't § 20-609 (2026)	HTML · MD · XML

Subtitle 7. Development Impact Fees

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 20–701 Md. Code Ann., Local Gov't § 20-701 (2026)	HTML · MD · XML
§ 20–701.1 Md. Code Ann., Local Gov't § 20-701.1 (2026)	HTML · MD · XML
§ 20–702 Md. Code Ann., Local Gov't § 20-702 (2026)	HTML · MD · XML
§ 20–703 Md. Code Ann., Local Gov't § 20-703 (2026)	HTML · MD · XML
§ 20–704 Md. Code Ann., Local Gov't § 20-704 (2026)	HTML · MD · XML
§ 20–705 Md. Code Ann., Local Gov't § 20-705 (2026)	HTML · MD · XML
§ 20–706 Md. Code Ann., Local Gov't § 20-706 (2026)	HTML · MD · XML
§ 20–707 Md. Code Ann., Local Gov't § 20-707 (2026)	HTML · MD · XML

Subtitle 8. Development Excise Taxes

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 20–801 Md. Code Ann., Local Gov't § 20-801 (2026)	HTML · MD · XML
§ 20–802 Md. Code Ann., Local Gov't § 20-802 (2026)	HTML · MD · XML
§ 20–803 Md. Code Ann., Local Gov't § 20-803 (2026)	HTML · MD · XML
§ 20–804 Md. Code Ann., Local Gov't § 20-804 (2026)	HTML · MD · XML
§ 20–805 Md. Code Ann., Local Gov't § 20-805 (2026)	HTML · MD · XML
§ 20–806 Md. Code Ann., Local Gov't § 20-806 (2026)	HTML · MD · XML
§ 20–807 Md. Code Ann., Local Gov't § 20-807 (2026)	HTML · MD · XML

Subtitle 9. Local Home Amenity Rental Tax

Full subtitle: HTML · Markdown · XML

Section	Formats
§ 20–901 Md. Code Ann., Local Gov't § 20-901 (2026)	HTML · MD · XML
§ 20–902 Md. Code Ann., Local Gov't § 20-902 (2026)	HTML · MD · XML
§ 20–903 Md. Code Ann., Local Gov't § 20-903 (2026)	HTML · MD · XML
§ 20–904 Md. Code Ann., Local Gov't § 20-904 (2026)	HTML · MD · XML
§ 20–905 Md. Code Ann., Local Gov't § 20-905 (2026)	HTML · MD · XML
§ 20–908 Md. Code Ann., Local Gov't § 20-908 (2026)	HTML · MD · XML
§ 20–909 Md. Code Ann., Local Gov't § 20-909 (2026)	HTML · MD · XML
§ 20–910 Md. Code Ann., Local Gov't § 20-910 (2026)	HTML · MD · XML
§ 20–911 Md. Code Ann., Local Gov't § 20-911 (2026)	HTML · MD · XML