{"data":{"id":"us-md/md.-code-local-government-20-404","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–404","heading":"","body":"(a) The hotel rental tax does not apply to the sale of a right to occupy a room\nor lodgings as a transient guest at a dormitory or other lodging facility that:\n(1) is operated solely in support of the headquarters, a training\nfacility, a conference facility, an awards facility, or the campus of a corporation or\nother organization;\n(2) provides lodging solely for employees, contractors, vendors, and\nother invitees of the corporation that owns the dormitory or lodging facility; and\n(3) does not offer lodging services to the general public.\n(b) By resolution, Calvert County and St. Mary’s County may provide a tax\nexemption for classes of hotels.\n(c) In Carroll County, the hotel rental tax does not apply to a hotel with 10\nor fewer sleeping rooms.\n(d) Cecil County may impose the hotel rental tax only on a transient charge\npaid to a hotel located in any part of Cecil County that:\n(1) is specified by the governing body of Cecil County as a population\ncenter;\n(2) is not larger than 10 square miles in geographic area; and\n(3) has a population of at least 6,000 residents.\n(e) In Frederick County, the hotel rental tax does not apply to a hotel with:\n(1) 10 or fewer sleeping rooms in its main building; and\n(2) not more than 20 additional sleeping rooms in auxiliary\nstructures on the hotel’s property.\n(f) In Washington County, the hotel rental tax does not apply to a transient\ncharge paid to a hotel by:\n(1) the federal government;\n(2) a state; or\n(3) a unit or instrumentality of a state or the federal government.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-404","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"9cf490d55bc8665a20dcd1ff1ef5d95ea3e6d56a2d8e4803ba5fb527a7ca5122","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-403","next":"us-md/md.-code-local-government-20-405"},"notice":"GroundRules: Original legal text. Not legal advice."}