Md. Code Ann., Local Gov't § 20-405
Tax rates
Effective Jul 1, 2024Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013. Amended by Acts 2019, c. 593, § 1, eff. July 1, 2019; Acts 2019, c. 594, § 1, eff. July 1, 2019; Acts 2024, c. 894, § 1, eff. July 1, 2024.State of Maryland
- (a) Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.
(b) The hotel rental tax rate may not exceed:
- (1) except as otherwise provided in this section, 3% in a code county;
- (2) 3% in Cecil County;
- (3) 4% in Talbot County;
- (4) 5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary's County, and Somerset County;
- (5) 6% in Wicomico County; and
- (6) 8% in Garrett County.
(c) With the unanimous consent of the county commissioners:
- (1) a code county other than an Eastern Shore code county or a Western Maryland code county may set a hotel rental tax rate up to 5%;
- (2) an Eastern Shore code county may set a hotel rental tax rate up to 6%; and
- (3) a Western Maryland code county may set a hotel rental tax rate up to 8%.
- (d) The hotel rental tax rate in Washington County is 6%.
<Section effective until July 1, 2027. See, also, section 20-405 effective July 1, 2027.>
Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013. Amended by Acts 2019, c. 593, § 1, eff. July 1, 2019; Acts 2019, c. 594, § 1, eff. July 1, 2019; Acts 2024, c. 894, § 1, eff. July 1, 2024.