Md. Code, Tax-Gen. § 20-903

Current with changes from the 2024 Legislative Session effective on or before 7/1/2024, from Chs.. 2 through 1049
Section 20-903 - [Effective 7/1/2024]
(a) A county may impose, by resolution, a home amenity rental tax.
(b)
(1) This subsection applies only to Calvert County, Charles County, and St. Mary's County.
(2) The governing body of a county shall hold a public hearing before imposing a home amenity rental tax.
(3) The hearing:
(i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and
(ii) may not be part of the annual budget hearing.

Md. Code, TG § 20-903

Added by 2023 Md. Laws, Ch. 805, Sec. 2, eff. 7/1/2024.