{"data":{"id":"us-md/md.-code-local-government-20-904","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–904","heading":"","body":"(a) Subject to this section, the home amenity rental tax rate is the rate that\nthe county sets by resolution.\n(b) The home amenity rental tax rate may not exceed:\n(1) except as otherwise provided in this section, 1.5% in a code\ncounty;\n(2) 1.5% in Cecil County;\n(3) 2% in Talbot County;\n(4) 2.5% in Calvert County, Carroll County, Charles County,\nDorchester County, Frederick County, St. Mary’s County, and Somerset County;\n(5) 3% in Wicomico County; and\n(6) 4% in Garrett County.\n(c) With the unanimous consent of the county commissioners:\n(1) a code county other than a Western Maryland code county may\nset a home amenity rental tax rate up to 2.5%; and\n(2) a Western Maryland code county may set a home amenity rental\ntax rate up to 4%.\n(d) The home amenity rental tax rate in Washington County is 3%.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-904","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"ea2cd835e8e82ab470d3aae4ce30e6a2d6af451a69a042de578bc3815625d557","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-903","next":"us-md/md.-code-local-government-20-905"},"notice":"GroundRules: Original legal text. Not legal advice."}