1. (a) Subject to this section, the home amenity rental tax rate is the rate that the county sets by resolution.

2. (b) The home amenity rental tax rate may not exceed:

   1. (1) except as otherwise provided in this section, 1.5% in a code county;
   2. (2) 1.5% in Cecil County;
   3. (3) 2% in Talbot County;
   4. (4) 2.5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary's County, and Somerset County;
   5. (5) 3% in Wicomico County; and
   6. (6) 4% in Garrett County.

3. (c) With the unanimous consent of the county commissioners:

   1. (1) a code county other than a Western Maryland code county may set a home amenity rental tax rate up to 2.5%; and
   2. (2) a Western Maryland code county may set a home amenity rental tax rate up to 4%.
4. (d) The home amenity rental tax rate in Washington County is 3%.

Added by Acts 2023, c. 805, § 2, eff. July 1, 2024.