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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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LOCAL GOVERNMENT |
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DIVISION IV. LOCAL FINANCE |
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TITLE 20. TAXES AND DEVELOPMENT IMPACT FEES |
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SUBTITLE 4. HOTEL RENTAL TAXES |
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PART I. COUNTY HOTEL RENTAL TAXES |
§ 20-405. Tax rates
Latest version.
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(a) In general. -- Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.
(b) Limitations. -- The hotel rental tax rate may not exceed:
(1) except as otherwise provided in this section, 3% in a code county;
(2) 3% in Cecil County;
(3) 4% in Talbot County;
(4) 5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary's County, and Somerset County; and
(5) 6% in Garrett County and Wicomico County.
(c) Code counties. -- With the unanimous consent of the county commissioners:
(1) a code county other than a Western Maryland code county may set a hotel rental tax rate up to 5%; and
(2) a Western Maryland code county may set a hotel rental tax rate up to 8%.
(d) Washington County. -- The hotel rental tax rate in Washington County is 6%.