Md. Code, Local Government § 20–904

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

the county sets by resolution.

(b) The home amenity rental tax rate may not exceed:

(1) except as otherwise provided in this section, 1.5% in a code

county;

(2) 1.5% in Cecil County;

(3) 2% in Talbot County;

(4) 2.5% in Calvert County, Carroll County, Charles County,

Dorchester County, Frederick County, St. Mary’s County, and Somerset County;

(5) 3% in Wicomico County; and

(6) 4% in Garrett County.

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

(1) a code county other than a Western Maryland code county may

set a home amenity rental tax rate up to 2.5%; and

(2) a Western Maryland code county may set a home amenity rental

tax rate up to 4%.

(d) The home amenity rental tax rate in Washington County is 3%.