§ 20-436

Md. Code, Local Government § 20-436, under Article — Local Government.

Md. Code, Local Government § 20-436

[IN EFFECT] If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.

--- PUBLISHED VARIANT ---

[** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **] If a county has the authority under Part I of this subtitle or any other law to impose a hotel rental tax to accommodate a hotel rental tax imposed under this part by a municipality, the county may impose a hotel rental tax rate in the municipality that is lower than the hotel rental tax rate imposed outside the municipality.