Md. Code Ann., Local Gov't § 20-432 – Authorization to impose tax

(a) Except as provided in subsections (b) and (c) of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax.
(b)
1. (1) In this subsection, “hotel rental tax revenue sharing arrangement” includes:
  1. (i) a requirement under §§ 20-415 through 20-422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or
  2. (ii) any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.
2. (2) A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.
(c) A municipality may not impose a hotel rental tax if the municipality is located in a county that:
1. (1) distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or
2. (2) does not impose a tax on a transient charge paid to a hotel.

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013. Amended by Acts 2019, c. 607, § 1, eff. July 1, 2019; Acts 2019, c. 608, § 1, eff. July 1, 2019.