[IN EFFECT] (a) Except as provided in subsections (b) and (c) of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax.
(b) (1) In this subsection, “hotel rental tax revenue sharing arrangement” includes:
(i) a requirement under §§ 20-415 through 20-422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or
(ii) any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.
(2) A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.
(c) A municipality may not impose a hotel rental tax if the municipality is located in a county that:
(1) distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or
(2) does not impose a tax on a transient charge paid to a hotel.
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[** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **] (a) Except as provided in subsections (b), (c), and (d) of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax.
(b) (1) In this subsection, “hotel rental tax revenue sharing arrangement” includes:
(i) a requirement under §§ 20-415 through 20-422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or
(ii) any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.
(2) A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.
(c) A municipality may not impose a hotel rental tax if the municipality is located in a county that:
(1) distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or
(2) does not impose a tax on the taxable price paid to a hotel or an accommodations provider.
(d) A municipality may not:
(1) impose a tax on the rental of an accommodation, including a short-term rental, except as authorized under this section; or
(2) impose a higher tax rate on short-term rental units than on other accommodations.