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Maryland Code, Local Government § 20-432

Current as of January 01, 2025 | Updated by Findlaw Staff

(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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Cite this article: FindLaw.com - Maryland Code, Local Government § 20-432 - last updated January 01, 2025 | https://codes.findlaw.com/md/local-government/md-code-local-govt-sect-20-432/

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