Md. Code, Local Government § 20–405

(a) Subject to this section, the hotel rental tax rate is the rate that the

county sets by resolution.

(b) 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;

(5) 6% in Wicomico County; and

(6) 8% in Garrett County.

(c) With the unanimous consent of the county commissioners:

(1) a code county other than an Eastern Shore code county or a

Western Maryland code county may set a hotel rental tax rate up to 5%;

(2) an Eastern Shore code county may set a hotel rental tax rate up

to 6%; and

(3) a Western Maryland code county may set a hotel rental tax rate

up to 8%.

(d) The hotel rental tax rate in Washington County is 6%.