Md. Code Ann., Loc. Gov't § 20-401
Redline — January 1, 2020 → current.View current text →
Current — January 1, 2026
As of January 1, 2020
(a) In this part the following words have the meanings indicated.
(a) In this part the following words have the meanings indicated.
(b) (1) “Accommodation” has the meaning stated in § 11–101 of the Tax – General Article.
(2) “Accommodation” includes the right to occupy any of the following as a transient guest:
(i) an apartment;
(ii) a cottage;
(iii) a hostelry;
(iv) an inn;
(v) a motel;
(vi) a rooming house; or
(vii) a tourist home.
(c) “Accommodations intermediary” has the meaning stated in § 11–101 of the Tax – General Article.
(d) “Accommodations provider” has the meaning stated in § 11–101 of the Tax – General Article.
(e) “Booking transaction” has the meaning stated in § 11–101 of the Tax – General Article.
(f) (1) “Hotel” means an establishment that offers sleeping accommodations for compensation.
(2) “Hotel” includes: (i) an apartment; (ii) a cottage; (iii) a hostelry; (iv) an inn; (v) a motel; (vi) a rooming house; or (vii) a tourist home.
(2) “Hotel” includes: (i) an apartment; (ii) a cottage; (iii) a hostelry; (iv) an inn; (v) a motel; (vi) a rooming house; (vii) a tourist home; or (viii) a short–term rental unit.
(g) “Hotel rental tax” means the tax on the taxable price paid for a booking transaction.
(d) (1) (i) Except as provided in subparagraphs (ii), (iii), and (iv) of this paragraph, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.
(ii) In Carroll County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 25 days.
(iii) In Frederick County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 90 days.
(iv) In Garrett County and Washington County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 30 days.
(2) “Transient charge” does not include any hotel charge for:
(i) services; or
(ii) accommodations other than sleeping accommodations.
(h) “Short–term rental unit” has the meaning stated in § 11–101 of the Tax – General Article.
(i) “Taxable price” has the meaning stated in § 11–101 of the Tax – General Article.
(j) “Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.