[IN EFFECT] (a) Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax.
(b) The hotel rental tax for a municipality may not exceed 2%.
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[** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **] (a) Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax.
(b) The hotel rental tax for a municipality may not exceed 2%.
(c) If a municipality modifies a hotel rental tax rate under this section, the municipality shall:
(1) modify the rate effective on July 1 of the year that the municipality 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.