Md. Code Ann., Loc. Gov't § 20-403
Redline — January 1, 2020 → current.View current text →
Current — January 1, 2026
As of January 1, 2020
(a) Except as provided in § 20–404 of this subtitle, a county may impose, by resolution, a hotel rental tax.
(a) Except as provided in § 20–404 of this subtitle, a county may impose, by resolution, a hotel rental tax.
(b) (1) This subsection applies only to Calvert County, Charles County, and St. Mary’s County.
(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 hotel rental tax.
(2) The governing body of a county shall hold a public hearing before imposing a hotel 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.
(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.
(c) (1) Subject to subsection (d) of this section, Titles 1, 2, and 11 and Title 13, Subtitle 3 of the Tax – General Article and this title shall prevail to the extent of any conflict with any local law, ordinance, or resolution relating to the county hotel rental tax.
(2) Any local law, ordinance, or resolution that is preempted under paragraph (1) of this subsection is not repealed but shall be administered in conformity with State law.
(d) Beginning January 1, 2028, Titles 1, 2, and 11 and Title 13, Subtitle 3 of the Tax – General Article and this title shall prevail to the extent of any conflict with an agreement between a county and an accommodations intermediary.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.