Md. Code, Local Gov't § 20-436
Current with changes from the 2024 Legislative Session effective on or before 7/1/2024, from Chs.. 2 through 1049
If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.
Md. Code, LG § 20-436