Section 20-405 - 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;(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%.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.