# Maryland SB 0979: Local Government - Accommodations Intermediaries - Hotel Rental Tax - Collection by Comptroller and Alterations Maryland SB 0979, Local Government - Accommodations Intermediaries - Hotel Rental Tax - Collection by Comptroller and Alterations, is a 2025 Regular Session Senate bill sponsored by Guy Guzzone (Democratic); status signed, last action 2025-05-20 (Approved by the Governor - Chapter 638); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/MD-SB0979-2025RS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Maryland SB 0979 - State: Maryland - Session: 2025 Regular Session - Title: Local Government - Accommodations Intermediaries - Hotel Rental Tax - Collection by Comptroller and Alterations - Status: signed - Chamber: Senate - Introduced: 2025-02-03 - Last action: 2025-05-20, Approved by the Governor - Chapter 638 - Sponsor: Guy Guzzone (Democratic) - Cosponsors: 0 - Subjects: Taxes - Miscellaneous - Local, Agents and Brokers, Annapolis, Anne Arundel County, Apartments, Appeals -see also- Judicial Review, Assessments -see also- Property Tax, Auditors and Audits, Baltimore City, Baltimore County, Civil Actions -see also- Small Claims, Claims, Commerce and Business -see also- ElectrComm; ForeignTr; etc., Comptroller, Counties -see also- Chartered Counties; Code Counties; etc., Exemptions, Fees -see also- Attys' Fees; Devt Fees & Taxes, Garrett County, Goods and Services -see also- Retail Sales; TermnSvc; TrfGds, Hearings, Hotels and Motels, Housing -see also- Apartments; Condos; Mobile & Manuf Homes, Howard County, Identification -see also- Biometrics; Fingerprinting; DrLics, Interest, Investigations and Inquiries -see also- Crim Bckgrnd Invest, Judicial Review -see also- Appeals, Laws and Ordinances -see also- Pub Local Laws; Uniform Laws, Leases and Rent, Montgomery County, Municipal Corporations -see also- Annap; Balt; Hager; OC, Notices, Prince George's County, Retail Sales, Revenue and Taxes -see also- (specific tax), Rules and Regulations, Securities, Talbot County, Tax Returns, Waivers - Touches household money: yes - Roll calls: 3 (202 yes, 121 no in all) - Economic provisions PRIA read: 15 ## Summary No summary available. ## Bill overview: provisions PRIA read - Guests get tax back on refunds: benefit, low. When a booking is canceled, the platform or other responsible party must refund the matching hotel tax. The same rule applies when the taxable price is partly or fully repaid or credited. Buyers get back the tax tied to the canceled or refunded share. - Short-term guests avoid higher tax rates: benefit, low. Counties and municipalities cannot charge higher hotel tax rates on short-term rentals than on other accommodations. Municipalities can tax lodging only when state law authorizes it. Counties can lower their hotel tax rate inside a municipality to account for that municipality’s hotel tax. A county… - Timely platforms keep a tax discount: benefit, low. Eligible booking platforms can keep 1.5% of gross hotel tax collected when they file and pay on time. In Calvert, Carroll, Charles, St. Mary’s, and Washington counties, county commissioners decide eligibility. This covers collection costs; it does not lower the tax charged to guests. - Howard guests face higher possible tax: cost, low. Beginning July 1, 2027, Howard County can raise its room tax above the former 7% limit, but not above 8%. The law raises the ceiling; it does not set the County’s actual rate. The County also loses its stated authority to exempt hotel classes through its procedural or enforcement rules. - More lodging charges face hotel tax: cost, low. Maryland’s hotel tax framework covers stays across the state, including short-term rentals. For platform-booked stays lasting no more than four consecutive months, the taxable price includes the buyer’s full payment. It excludes taxes sent to taxing authorities and commissions paid by the lodging p… - Booking platforms must collect hotel tax: cost, low. Platforms are covered after at least $100,000 in Maryland bookings or sales, or 200 transactions, in the prior or current calendar year. Covered platforms must identify the taxable price, collect hotel tax, hold it in trust, and send it to the Comptroller. Platforms alone are liable for collecting… - Late lodging taxes cost collectors more: cost, low. Garrett County’s unpaid hotel tax carries 1% interest for each month or part of a month after payment is due. That places Garrett in the 1% group, rather than the 0.5% rate applying outside that group. Talbot County imposes a 10% penalty when a required collector fails to pay within one month after… - Lodging businesses face stronger tax enforcement: cost, low. The Comptroller can sue or seize property to collect unpaid hotel tax from booking intermediaries. Counties can require hotels and lodging providers to post security for tax payments. Cecil, Talbot, and Wicomico counties can require security only after a provider has defaulted. Beginning July 1, 20… - State limits local hotel tax changes: cost, low. County and municipal hotel tax rate changes must start July 1 of the year the locality chooses. Localities must notify the Comptroller in writing by the preceding January 1. Beginning January 1, 2028, state tax rules override conflicting local hotel tax rules and county agreements with booking inte… - Annapolis hotel revenue supports local funds: mixed, low. The Comptroller collects Anne Arundel hotel tax from booking platforms and distributes it before the following month’s last day. Annapolis hotel revenue goes 3% each to the public art commission, county arts council, and Affordable Housing Trust Fund. Another 17% goes to the Conference and Visitors… - Hotel taxpayers gain review, privacy changes: mixed, low. Beginning July 1, 2027, people and government units have 30 days after an assessment notice is mailed to request revision. They can claim a refund during that window only after paying the assessment; the Comptroller can correct errors later. Hotel tax returns also gain state tax-return confidential… - Howard tourism receives higher-rate tax revenue: mixed, low. Beginning July 1, 2027, the Comptroller collects Howard County room tax from platforms on full room charges, including platform fees. The Comptroller sends each month’s collections to the County by the end of the next month. Revenue from rates above 7% goes to the Tourism Council, subject to the Co… - Local hotel revenue gets state handling: mixed, low. The Comptroller handles platform-collected county and municipal hotel taxes through one combined return. County payments are due before the following month ends; municipal payments are due before that month’s last day. Counties must pass along covered funds within 15 days after receiving them from… - Monthly platform filings, fewer host returns: mixed, low. Covered platforms must file a sworn hotel tax return and pay collected tax by the 25th of the following month. Returns report gross proceeds, taxable price, tax due, and allowed discounts, deductions, or exemptions. Platforms must also file for periods set by regulation, including periods with no t… - Prince George’s towns share hotel revenue: mixed, low. Beginning July 1, 2027, the Comptroller collects Prince George’s County hotel tax from booking platforms. The County’s authorized hotel tax cannot exceed 10%. Each municipality receives 50% of revenue collected within its borders, and the County receives the remaining revenue. Payments are due befo… ## Sponsors and cosponsors - Sponsor: Guy Guzzone (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-07 | House | Floor Amendment {813124/1 (Delegate Hutchinson) Rejected | fail | 37 | 100 | 4 | | 2025-04-07 | House | Third Reading Passed | pass | 119 | 20 | 2 | | 2025-04-02 | Senate | Third Reading Passed | pass | 46 | 1 | | ## Actions (21) - 2025-05-20: Approved by the Governor - Chapter 638 - 2025-04-07: Returned Passed (Senate) - 2025-04-07: Third Reading Passed (119-20) (House) - 2025-04-07: Floor Amendment {893722/1 (Delegate Hutchinson) Withdrawn (House) - 2025-04-07: Floor Amendment {813124/1 (Delegate Hutchinson) Rejected (37-100) (House) - 2025-04-07: Second Reading Passed (House) - 2025-04-07: Favorable Adopted (House) - 2025-04-05: Favorable Report by Ways and Means (House) - 2025-04-04: Rereferred to Ways and Means (House) - 2025-04-02: Referred Rules and Executive Nominations (House) - 2025-04-02: Third Reading Passed (46-1) (Senate) - 2025-04-01: Second Reading Passed with Amendments (Senate) - 2025-04-01: Favorable with Amendments Adopted (Senate) - 2025-04-01: Substitute Committee Amendment {843525/1 Adopted (Senate) - 2025-04-01: Committee Amendment {993722/1 Withdrawn (Senate) - 2025-04-01: Favorable with Amendments (Senate) - 2025-03-28: Motion Laid Over (Senator Zucker) Adopted (Senate) - 2025-03-28: Favorable with Amendments {993722/1 (Senate) - 2025-03-28: Favorable with Amendments Report by Budget and Taxation (Senate) - 2025-02-05: Hearing 3/05 at 1:00 p.m. (Senate) - 2025-02-03: First Reading Budget and Taxation (Senate) ## Bill text - Enacted, 2025-05-20: [PDF](https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_638_sb0979t.pdf) - Third Reading, 2025-04-01: [PDF](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0979t.pdf) - First Reading, 2025-02-03: [PDF](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0979f.pdf) ## Related bills - HB 0384: Maryland Disability Service Animal Program - Established (vetoed) - SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions (vetoed) - HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination Review Process (vetoed) - SB 0157: Maryland Disability Service Animal Program - Established (vetoed) - HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization (became law) - HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard (signed) ## Sources - [Enacted (PDF)](https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_638_sb0979t.pdf) - [Third Reading (PDF)](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0979t.pdf) - [First Reading (PDF)](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0979f.pdf) ## Related - [HB 0384: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-HB0384-2025RS) - [SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions](https://policyrisk.com/state-bill/MD-SB0227-2025RS) - [HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination…](https://policyrisk.com/state-bill/MD-HB0482-2025RS) - [SB 0157: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-SB0157-2025RS) - [HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization](https://policyrisk.com/state-bill/MD-HB1294-2025RS) - [HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard](https://policyrisk.com/state-bill/MD-HB0228-2025RS) - [Maryland bills](https://policyrisk.com/states/maryland/bills) - [Maryland state hub](https://policyrisk.com/states/maryland) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/MD-SB0979-2025RS (as of 2026-10-17).