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Current as of January 01, 2025 | Updated by Findlaw Staff
(a) The hotel rental tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:
(1) is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization;
(2) provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and
(3) does not offer lodging services to the general public.
(b) By resolution, Calvert County and St. Mary's County may provide a tax exemption for classes of hotels.
(c) In Carroll County, the hotel rental tax does not apply to a hotel with 10 or fewer sleeping rooms.
(d) Cecil County may impose the hotel rental tax only on a transient charge paid to a hotel located in any part of Cecil County that:
(1) is specified by the governing body of Cecil County as a population center;
(2) is not larger than 10 square miles in geographic area; and
(3) has a population of at least 6,000 residents.
(e) In Frederick County, the hotel rental tax does not apply to a hotel with:
(1) 10 or fewer sleeping rooms in its main building; and
(2) not more than 20 additional sleeping rooms in auxiliary structures on the hotel's property.
(f) In Washington County, the hotel rental tax does not apply to a transient charge paid to a hotel by:
(1) the federal government;
(2) a state; or
(3) a unit or instrumentality of a state or the federal government.
Cite this article: FindLaw.com - Maryland Code, Local Government § 20-404 - last updated January 01, 2025 | https://codes.findlaw.com/md/local-government/md-code-local-govt-sect-20-404/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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