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Md. Code Ann., Loc. Gov't § 20-436

§20–436. IN EFFECT

If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.

§20–436. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

If a county has the authority under Part I of this subtitle or any other law to impose a hotel rental tax to accommodate a hotel rental tax imposed under this part by a municipality, the county may impose a hotel rental tax rate in the municipality that is lower than the hotel rental tax rate imposed outside the municipality.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.