Md. Code, Tax-Gen. § 20-909

Current with changes from the 2024 Legislative Session
Section 20-909 - Municipal home amenity rental tax
(a) Except as provided in subsection (b) of this section, a municipality may impose, by ordinance or resolution, a home amenity rental tax.
(b) A municipality may not impose a home amenity rental tax if the municipality is located in a county that does not impose a home amenity rental tax under this subtitle.

Md. Code, TG § 20-909

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