[IN EFFECT] (a) Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.
(b) The hotel rental tax rate may not exceed:
(1) except as otherwise provided in this section, 3% in a code county;
(2) 3% in Cecil County;
(3) 4% in Talbot County;
(4) 5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;
(5) 6% in Wicomico County; and
(6) 8% in Garrett County.
(c) With the unanimous consent of the county commissioners:
(1) a code county other than an Eastern Shore code county or a Western Maryland code county may set a hotel rental tax rate up to 5%;
(2) an Eastern Shore code county may set a hotel rental tax rate up to 6%; and
(3) a Western Maryland code county may set a hotel rental tax rate up to 8%.
(d) The hotel rental tax rate in Washington County is 6%.
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[** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **] (a) Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.
(b) The hotel rental tax rate may not exceed:
(1) except as otherwise provided in this section, 3% in a code county;
(2) 3% in Cecil County;
(3) 4% in Talbot County;
(4) 5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;
(5) 6% in Wicomico County; and
(6) 8% in Garrett County.
(c) With the unanimous consent of the county commissioners:
(1) a code county other than an Eastern Shore code county or a Western Maryland code county may set a hotel rental tax rate up to 5%;
(2) an Eastern Shore code county may set a hotel rental tax rate up to 6%; and
(3) a Western Maryland code county may set a hotel rental tax rate up to 8%.
(d) The hotel rental tax rate in Washington County is 6%.
(e) If a county modifies a hotel rental tax rate under this section, the county shall:
(1) modify the rate effective on July 1 of the year that the county designates; and
(2) notify the Comptroller in writing of the rate change on or before January 1 preceding the effective date of the rate change.