Md. Code Ann., Loc. Gov't § 20-433
Redline — January 1, 2020 → current.View current text →
Current — January 1, 2026
As of January 1, 2020
(a) Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax.
(a) Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax.
(b) The hotel rental tax for a municipality may not exceed 2%.
(b) The hotel rental tax for a municipality may not exceed 2%.
(c) If a municipality modifies a hotel rental tax rate under this section, the municipality shall:
(1) modify the rate effective on July 1 of the year that the municipality designates; and
(2) notify the Comptroller in writing of the rate change on or before January 1 preceding the effective date of the rate change.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.