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Maryland · Through 2026-01-01

Md. Code, Local Government § 20–901

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Where this section sits in the code
  1. Article - Local Government

(a) In this part the following words have the meanings indicated.

(b) “Home amenity” means any portion, whether indoors or outdoors, of a

residential property, excluding bedrooms or any portion of the property intended for

sleeping quarters, that is occupied by the hour and for not more than 15 hours

consecutively.

(c) “Home amenity rental” means the temporary use in exchange for

consideration of a home amenity.

(d) “Home amenity rental charge” means a charge for a home amenity

rental, excluding any charge for services.

(e) “Home amenity rental tax” means the tax on a home amenity rental

charge.

(f) “Western Maryland code county” means a code county in the Western

Maryland class as established under § 9–302 of this article.

Collected 2026-09-14T19:59:58Z. Source file · JSON

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