Section 20-904 - [Effective 7/1/2024](a) Subject to this section, the home amenity rental tax rate is the rate that the county sets by resolution.(b) The home amenity rental tax rate may not exceed:(1) except as otherwise provided in this section, 1.5% in a code county;(2) 1.5% in Cecil County;(4) 2.5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary's County, and Somerset County;(5) 3% in Wicomico County; and(6) 4% in Garrett County.(c) With the unanimous consent of the county commissioners: (1) a code county other than a Western Maryland code county may set a home amenity rental tax rate up to 2.5%; and(2) a Western Maryland code county may set a home amenity rental tax rate up to 4%.(d) The home amenity rental tax rate in Washington County is 3%.Added by 2023 Md. Laws, Ch. 805, Sec. 2, eff. 7/1/2024.