Md. Code, Local Gov't § 20-405

Current with changes from the 2024 Legislative Session effective on or before 7/1/2024, from Chs.. 2 through 1049

Section 20-405 - [Effective 7/1/2024] Tax rates

(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%.

Md. Code, LG § 20-405

Amended by 2024 Md. Laws, Ch. 894,Sec. 1, eff. 7/1/2024.

Amended by 2019 Md. Laws, Ch. 594, Sec. 1, eff. 7/1/2019.

Amended by 2019 Md. Laws, Ch. 593, Sec. 1, eff. 7/1/2019.

Revised and recodified by 2013 Md. Laws, Ch. 119, Sec. 2, eff. 10/1/2013.

This section is set out more than once due to postponed, multiple, or conflicting amendments.