{"data":{"id":"us-md/md.-code-local-government-20-432","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–432","heading":"","body":"(a) Except as provided in subsections (b) and (c) of this section, a\nmunicipality may impose, by ordinance or resolution, a hotel rental tax.\n(b) (1) In this subsection, “hotel rental tax revenue sharing\narrangement” includes:\n(i) a requirement under §§ 20–415 through 20–422 of this\nsubtitle that a county distribute revenue from a county hotel rental tax to a\nmunicipality; or\n(ii) any other hotel rental tax revenue sharing requirement,\nagreement, or arrangement between a county and a municipality.\n(2) A municipality in a county that has a hotel rental tax revenue\nsharing arrangement between the municipality and the county may not impose a\nhotel rental tax under this part.\n(c) A municipality may not impose a hotel rental tax if the municipality is\nlocated in a county that:\n(1) distributes at least 50% of total county hotel rental tax revenues\nto promote tourism in the county; or\n(2) does not impose a tax on a transient charge paid to a hotel.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-432","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"1e3f43d6107e6c0678d59dd25f63db5bb0e28d14ab6e28f8908ca85b5baf7d38","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-431","next":"us-md/md.-code-local-government-20-433"},"notice":"GroundRules: Original legal text. Not legal advice."}