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