{"data":{"id":"us-md/md.-code-local-government-20-405","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–405","heading":"","body":"(a) Subject to this section, the hotel rental tax rate is the rate that the\ncounty sets by resolution.\n(b) The hotel rental tax rate may not exceed:\n(1) except as otherwise provided in this section, 3% in a code county;\n(2) 3% in Cecil County;\n(3) 4% in Talbot County;\n(4) 5% in Calvert County, Carroll County, Charles County,\nDorchester County, Frederick County, St. Mary’s County, and Somerset County;\n(5) 6% in Wicomico County; and\n(6) 8% in Garrett County.\n(c) With the unanimous consent of the county commissioners:\n(1) a code county other than an Eastern Shore code county or a\nWestern Maryland code county may set a hotel rental tax rate up to 5%;\n(2) an Eastern Shore code county may set a hotel rental tax rate up\nto 6%; and\n(3) a Western Maryland code county may set a hotel rental tax rate\nup to 8%.\n(d) The hotel rental tax rate in Washington County is 6%.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-405","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"6d423338a1171210beb6572a6195c8f90247539702bd86666d9b9d40e1ad4497","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-404","next":"us-md/md.-code-local-government-20-406"},"notice":"GroundRules: Original legal text. Not legal advice."}