Md. Code, Local Government, Title 20

Md. Code, Local Government, Title 20
in effect

Md. Code, Local Government § 20-101

(a) The proceeds of a sale of any property of a person liable for a tax shall be applied in the following order: (1) to the claim of any purchaser, holder of a security interest, or mechanics’ lienor, as those terms are defined in § 6323(h) of the Internal Revenue Code, or to the claim of a judgment creditor whose lien attached before a claim for unpaid tax, interest, and penalties; (2) to any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code; and (3) to a claim for any unpaid tax, interest, and penalties. (b) (1) A judicial officer who makes a sale of property shall determine from the tax collector whether the owner of the property owes any tax, interest, or penalties. (2) The judicial officer is personally liable and the bond of the officer is liable for any tax, interest, or penalties not paid to the tax collector in violation of this section.

Md. Code, Local Government § 20-102

(a) A requirement in this title that a document be under oath means that the document shall be supported by a signed statement made under the penalty of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement. (b) The oath or affirmation shall be made: (1) before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or (2) by a signed statement that: (i) is in the document or attached to and made part of the document; and (ii) is expressly made under the penalty of perjury. (c) If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths. (d) A document made under oath shall be signed: (1) for a corporation, by an officer of the corporation authorized to do so; (2) for a sole proprietorship, by its owner; or (3) for a partnership, by a partner authorized to do so.

Md. Code, Local Government § 20-103

(a) In this section, “legal holiday” means: (1) the day on which a legal holiday, as defined under § 1–111 of the General Provisions Article, is observed; or (2) a federal legal holiday. (b) Notwithstanding any other law, when the last day to pay a tax, file a tax return, or perform any other act that relates to taxes under this title falls on a Saturday, Sunday, or legal holiday, performance of the act is timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday. (c) The last day to perform an act described under subsection (b) of this section is the last day of any authorized extension of time.

Md. Code, Local Government § 20-104

(a) In this section, “tax information” means: (1) the amount of income or any other particulars disclosed in a tax return required under any law of the State, if the return contains return information, as defined in § 6103 of the Internal Revenue Code; or (2) any return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under any law of the State. (b) Except as provided in subsection (c) of this section, an officer, an employee, a former officer, or a former employee of the State or its political subdivisions may not disclose in any manner tax information acquired as an officer or employee. (c) (1) Tax information may be disclosed to an employee or officer of the State or its political subdivisions who, by reason of that employment or office, has the right to the tax information. (2) Tax information may be disclosed in accordance with a proper judicial or legislative order.

Md. Code, Local Government § 20-107

(a) This section applies to all counties, except: (1) Anne Arundel County; (2) Baltimore City; (3) Baltimore County; (4) Cecil County; (5) Howard County; (6) Prince George’s County; (7) Queen Anne’s County; and (8) Worcester County. (b) The provisions of §§ 9–105 and 9–106 of this article apply to an act, an ordinance, or a resolution adopted by a commission county under this section. (c) A county may provide for the prompt collection of taxes by authorizing discounts or imposing penalties.

Md. Code, Local Government § 20-108

(a) Within the period allowed in § 20–127 of this subtitle, an action to collect a tax imposed under this title may be brought in a court of competent jurisdiction. (b) (1) Except as provided in paragraph (2) of this subsection, if a tax under this title is not paid when due, the tax collector shall request the attorney for the county or municipality to bring an action against the person responsible to pay the tax. (2) The tax collector does not need to take action under paragraph (1) of this subsection if a lien on real property sufficiently secures the tax or a judgment in the action would not be collectible. (c) (1) If a request is made under subsection (b) of this section, the attorney for the county or municipality shall bring the action. (2) In an action under this section, the plaintiff shall be: (i) the county; (ii) the municipality; or (iii) the tax collector authorized by law to collect the tax. (d) If the attorney for the county or municipality and the tax collector agree that the full amount of the claim is not collectible, the attorney may: (1) compromise the claim; (2) accept a lesser amount; and (3) issue a release of the claim or a satisfaction of the judgment.

Md. Code, Local Government § 20-109

(a) In an action under § 20–108 of this subtitle, a request for attachment before judgment against any asset of the defendant may be filed in accordance with the Maryland Rules. (b) The plaintiff in the action is not required to file an attachment bond.

Md. Code, Local Government § 20-110

(a) At the request of the plaintiff in an action under § 20–108 of this subtitle, the action shall be tried as soon as the action is at issue and shall take precedence over all other civil cases. (b) In an action under § 20–108 of this subtitle, a certificate of the tax collector that shows the amount of tax, penalty, and interest due: (1) is prima facie evidence of the amount of tax, penalty, and interest; and (2) imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.

Md. Code, Local Government § 20-113

A claim for a refund may be filed with the tax collector who collects the tax, fee, charge, interest, or penalty by a claimant who: (1) erroneously pays to a county or municipality a greater amount of tax, fee, charge, interest, or penalty than is properly and legally payable; or (2) pays to a county or municipality a tax, fee, charge, interest, or penalty that is erroneously, illegally, or wrongfully assessed or collected in any manner.

Md. Code, Local Government § 20-114

A claim for refund shall be: (1) made in the form and verified in the manner that the tax collector requires; and (2) supported by the documents that the tax collector requires.

Md. Code, Local Government § 20-116

(a) The tax collector shall: (1) investigate each claim for a refund; and (2) at the request of the claimant, conduct a hearing before a final determination on the claim. (b) (1) A claim for a refund may not be allowed unless the chief fiscal officer approves the claim. (2) A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid. (c) The tax collector shall give the claimant written notice of: (1) the final determination of the claim for refund; and (2) any delay in the payment of an allowed claim.

Md. Code, Local Government § 20-117

(a) Except as provided in subsection (b) of this section, a claimant may appeal to the Maryland Tax Court, within 30 days after the date on which a notice under § 20–116(c) of this subtitle is given, in the manner allowed in Title 13, Subtitle 5, Parts IV and V of the Tax – General Article. (b) If a claimant is not given notice under § 20–116(c) of this subtitle within 6 months after the claim is filed, the claimant may: (1) treat the claim as being disallowed; and (2) appeal the disallowance to the Tax Court.

Md. Code, Local Government § 20-118

(a) Unless the claimant has not paid all other taxes, fees, or charges payable to the county or municipality, a tax collector shall pay any claim for refund that has been allowed by the tax collector. (b) (1) Except as provided in paragraph (2) of this subsection, if a claim for refund is allowed, the tax collector shall pay interest on the refund at the rate set under § 13–604(a) of the Tax – General Article from the date on which the tax, fee, charge, interest, or penalty was paid to the date the refund is paid. (2) A tax collector may not pay interest on a refund if the claim for refund is based on an error or mistake of the claimant not attributable to the county or municipality.

Md. Code, Local Government § 20-121

(a) A person who negligently or without reasonable cause fails to provide any information as required under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500. (b) (1) A person who willfully or with the intent to evade payment or prevent the collection of a tax under this title fails to provide information as required under this title or provides false or misleading information is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 18 months or a fine not exceeding $5,000 or both. (2) A prosecution under this subsection does not bar a prosecution for perjury.

Md. Code, Local Government § 20-122

(a) A person who assaults a tax collector who is performing an official duty is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both. (b) A person who assaults another person to prevent that person from bidding at a tax collector’s sale or because that person bid at a tax collector’s sale is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both.

Md. Code, Local Government § 20-123

(a) An employee or officer of a county or municipality who negligently fails to perform a duty required relative to a tax under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000. (b) An employee or officer of a county or municipality who willfully fails to perform a duty required under this title with the intent to prevent the payment or collection of a tax under this title is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 2 years or a fine not exceeding $5,000 or both.

Md. Code, Local Government § 20-124

A person who makes a disclosure of tax information in violation of § 20–104 of this subtitle is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 6 months or a fine not exceeding $1,000 or both.

Md. Code, Local Government § 20-125

(a) This section applies only to a county that: (1) is a charter county that imposes, by law, development fees, surcharges, or excise taxes; (2) is a code county with public local laws that require the payment of development impact fees, surcharges, or excise taxes; or (3) is a commission county that: (i) has been authorized to enact development impact fees, surcharges, or excise taxes; and (ii) has enacted, by local law, development impact fees, surcharges, or excise taxes. (b) On or before July 1 each year, each county shall report to the Department of Planning the following information relating to the collection and expenditure of development impact fees, surcharges, or excise taxes for the prior calendar year: (1) the total amount of development impact fees, surcharges, or excise taxes paid by new construction or development projects; (2) the portion of the development impact fees, surcharges, or excise taxes paid to the county; (3) the address and location of the development within the county where the impact fees, surcharges, or excise taxes were derived; and (4) except as provided by subsection (c) of this section, the portion of development impact fees, surcharges, or excise taxes used to fund capital improvement projects that are related to transportation improvements or maintenance, school construction or maintenance, or any other capital improvement project that received funding from development impact fees, surcharges, or excise taxes. (c) If the funding under subsection (b)(4) of this section is collected under Subtitle 8 of this title, the report may exclude the information otherwise required under subsection (b)(4) of this section. (d) (1) Subject to paragraph (2) of this subsection, a county shall make the report publicly available on the county’s website. (2) A county that does not maintain a website shall make the report publicly available by other reasonable means. (3) A county may submit the report as part of another report required under this article. (e) (1) On or before July 1, 2026, each county shall submit a report to the Department of Planning that identifies any local law that authorizes the collection and expenditure of development impact fees, surcharges, or excise taxes. (2) After July 1, 2026, each county shall submit a report to the Department of Planning each time the county enacts or amends a local law that authorizes the collection and expenditure of development impact fees, surcharges, or excise taxes.

Md. Code, Local Government § 20-127

(a) Except as provided in subsection (b) of this section, a tax imposed under this title may not be collected after 7 years from the date the tax is due. (b) If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed. (c) (1) If the assessment of any tax under this title has been made within the period of limitations applicable to the assessment, a tax may not be collected after 7 years from the date of the assessment. (2) Any judgment entered may be enforced or renewed as any other judgment.

Md. Code, Local Government § 20-201

(a) This section applies to a political subdivision of the State that is authorized to impose a sales tax. (b) Except as part of the imposition of a sales tax generally on business transactions and businesses, a political subdivision may not impose a sales tax on advertising transactions or advertisers. (c) A political subdivision may not impose a sales tax on advertising transactions or advertisers at a rate that exceeds the rate under a sales tax imposed generally on other business transactions or other businesses by the political subdivision.

Md. Code, Local Government § 20-202

(a) This section applies to a political subdivision of the State that is authorized to impose a gross receipts tax. (b) A political subdivision of the State may not impose a gross receipts tax on the gross receipts of any person that are received from a sale of: (1) advertising space: (i) in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or (ii) on any billboard, structure, vehicle, or airborne device located in the State; or (2) advertising time on or in connection with any radio or television broadcast originating in the State.

Md. Code, Local Government § 20-303

The tax rate is 30 cents for each ton of surface mined coal that is reported to the Bureau of Mines under § 15–508 of the Environment Article.

Md. Code, Local Government § 20-304

(a) (1) In this subsection, “surface mining related activities” does not include the activities of any coal washing preparation coal plant. (2) A county shall exempt from any county tax personal property that is: (i) used primarily in surface mining related activities, however operated and whether or not in use; and (ii) 1. owned by a person subject to the tax imposed under § 20–302 of this subtitle; or 2. leased by a person subject to the tax imposed under § 20–302 of this subtitle if, under the terms of the lease, the lessor is responsible for the personal property tax. (b) Notwithstanding the exemption of any personal property from county taxation under this section, the property exempted in a county shall continue to be included in the assessable base of the county for the purposes of any other law.

Md. Code, Local Government § 20-306

(a) (1) Each year the governing body of a county or the governing body’s designee shall notify officials of municipalities and officials of other counties receiving coal tax revenues that the officials may request a meeting with the governing body or designee. (2) On request, the governing body of a county or the governing body’s designee shall meet and confer annually with officials of municipalities and with officials of any other county receiving coal tax revenues. (b) The governing body of a county may distribute up to 5 cents per ton of the money derived from the tax to the municipalities for the reconstruction, repair, or maintenance of municipal coal haul roads and bridges.

Md. Code, Local Government § 20-307

(a) To the extent recorded with the clerk of the circuit court, all unpaid county taxes collected under this subtitle are a lien on the personal and real property of the owner of the personal property in the same manner in which a property tax is a lien on the real property with respect to which the tax is imposed in all subdivisions of the State. (b) The lien will attach to the real property only after notice of the lien has been recorded and indexed among the judgment records in the office of the clerk of the circuit court in the county where the real property is located.

Md. Code, Local Government § 20-401

§20–401. IN EFFECT (a) In this part the following words have the meanings indicated. (b) (1) “Hotel” means an establishment that offers sleeping accommodations for compensation. (2) “Hotel” includes: (i) an apartment; (ii) a cottage; (iii) a hostelry; (iv) an inn; (v) a motel; (vi) a rooming house; or (vii) a tourist home. (c) “Hotel rental tax” means the tax on a transient charge. (d) (1) (i) Except as provided in subparagraphs (ii), (iii), and (iv) of this paragraph, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months. (ii) In Carroll County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 25 days. (iii) In Frederick County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 90 days. (iv) In Garrett County and Washington County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 30 days. (2) “Transient charge” does not include any hotel charge for: (i) services; or (ii) accommodations other than sleeping accommodations. (e) “Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article. §20–401. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) In this part the following words have the meanings indicated. (b) (1) “Accommodation” has the meaning stated in § 11–101 of the Tax – General Article. (2) “Accommodation” includes the right to occupy any of the following as a transient guest: (i) an apartment; (ii) a cottage; (iii) a hostelry; (iv) an inn; (v) a motel; (vi) a rooming house; or (vii) a tourist home. (c) “Accommodations intermediary” has the meaning stated in § 11–101 of the Tax – General Article. (d) “Accommodations provider” has the meaning stated in § 11–101 of the Tax – General Article. (e) “Booking transaction” has the meaning stated in § 11–101 of the Tax – General Article. (f) (1) “Hotel” means an establishment that offers sleeping accommodations for compensation. (2) “Hotel” includes: (i) an apartment; (ii) a cottage; (iii) a hostelry; (iv) an inn; (v) a motel; (vi) a rooming house; (vii) a tourist home; or (viii) a short–term rental unit. (g) “Hotel rental tax” means the tax on the taxable price paid for a booking transaction. (h) “Short–term rental unit” has the meaning stated in § 11–101 of the Tax – General Article. (i) “Taxable price” has the meaning stated in § 11–101 of the Tax – General Article. (j) “Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.

Md. Code, Local Government § 20-402

§20–402. IN EFFECT (a) This part applies only to: (1) subject to subsection (b) of this section, a charter county; (2) a code county; (3) Calvert County; (4) Carroll County; (5) Cecil County; (6) Garrett County; (7) St. Mary’s County; (8) Somerset County; and (9) Washington County. (b) To the extent this part conflicts with another law that applies to a charter county, the other law shall prevail over this part. §20–402. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) This part applies to each county in the State. (b) To the extent this part conflicts with another law that applies to a county, this part shall prevail over the other law.

Md. Code, Local Government § 20-402.1

§20–402.1. NOT IN EFFECT ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** This subtitle applies to an accommodations intermediary only if the accommodations intermediary facilitates: (1) booking transactions or sales for use of an accommodation in the State totaling $100,000 or more in the previous or current calendar year; or (2) 200 or more booking transactions or sales for use of an accommodation in the State in the previous or current calendar year.

Md. Code, Local Government § 20-403

§20–403. IN EFFECT (a) Except as provided in § 20–404 of this subtitle, a county may impose, by resolution, a hotel rental tax. (b) (1) This subsection applies only to Calvert County, Charles County, and St. Mary’s County. (2) The governing body of a county shall hold a public hearing before imposing a hotel rental tax. (3) The hearing: (i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and (ii) may not be part of the annual budget hearing. §20–403. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) Except as provided in § 20–404 of this subtitle, a county may impose, by resolution, a hotel rental tax. (b) (1) This subsection applies only to Calvert County, Charles County, and St. Mary’s County. (2) The governing body of a county shall hold a public hearing before imposing a hotel rental tax. (3) The hearing: (i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and (ii) may not be part of the annual budget hearing. (c) (1) Subject to subsection (d) of this section, Titles 1, 2, and 11 and Title 13, Subtitle 3 of the Tax – General Article and this title shall prevail to the extent of any conflict with any local law, ordinance, or resolution relating to the county hotel rental tax. (2) Any local law, ordinance, or resolution that is preempted under paragraph (1) of this subsection is not repealed but shall be administered in conformity with State law. (d) Beginning January 1, 2028, Titles 1, 2, and 11 and Title 13, Subtitle 3 of the Tax – General Article and this title shall prevail to the extent of any conflict with an agreement between a county and an accommodations intermediary.

Md. Code, Local Government § 20-404

§20–404. IN EFFECT (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. §20–404. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) The hotel rental tax does not apply to the sale of a right to occupy an accommodation 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) A county may not impose a higher tax rate on the sale of a right to occupy a short–term rental unit than it imposes on the rental of any other accommodation.

Md. Code, Local Government § 20-405

§20–405. IN EFFECT (a) Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution. (b) The hotel rental tax rate may not exceed: (1) except as otherwise provided in this section, 3% in a code county; (2) 3% in Cecil County; (3) 4% in Talbot County; (4) 5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County; (5) 6% in Wicomico County; and (6) 8% in Garrett County. (c) With the unanimous consent of the county commissioners: (1) a code county other than an Eastern Shore code county or a Western Maryland code county may set a hotel rental tax rate up to 5%; (2) an Eastern Shore code county may set a hotel rental tax rate up to 6%; and (3) a Western Maryland code county may set a hotel rental tax rate up to 8%. (d) The hotel rental tax rate in Washington County is 6%. §20–405. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution. (b) The hotel rental tax rate may not exceed: (1) except as otherwise provided in this section, 3% in a code county; (2) 3% in Cecil County; (3) 4% in Talbot County; (4) 5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County; (5) 6% in Wicomico County; and (6) 8% in Garrett County. (c) With the unanimous consent of the county commissioners: (1) a code county other than an Eastern Shore code county or a Western Maryland code county may set a hotel rental tax rate up to 5%; (2) an Eastern Shore code county may set a hotel rental tax rate up to 6%; and (3) a Western Maryland code county may set a hotel rental tax rate up to 8%. (d) The hotel rental tax rate in Washington County is 6%. (e) If a county modifies a hotel rental tax rate under this section, the county shall: (1) modify the rate effective on July 1 of the year that the county 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.

Md. Code, Local Government § 20-406

§20–406. IN EFFECT (a) A hotel shall: (1) give a person who is required to pay a transient charge a bill that identifies the transient charge as an item separate from any other charge; and (2) collect the hotel rental tax from the person who pays the transient charge. (b) A hotel shall hold any hotel rental tax collected in trust for the county that imposes the tax until the hotel pays the tax to that county as required under this part. §20–406. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) A hotel or an accommodations provider shall: (1) give a person who is required to pay a hotel rental tax a bill that identifies the taxable price as an item separate from any other charge; (2) collect the hotel rental tax from the person who pays the taxable price; and (3) hold any hotel rental tax collected in trust for the county that imposes the tax until the hotel pays the tax to that county as required under this part. (b) For booking transactions and sales for use of an accommodation, an accommodations intermediary shall: (1) give a person who is required to pay a hotel rental tax a bill that identifies the taxable price as an item separate from any other charge; (2) collect the hotel rental tax from the person who pays the taxable price; and (3) hold any hotel rental tax collected in trust for the county that imposes the tax until the accommodations intermediary pays the tax to the Comptroller in accordance with § 11–502.3 of the Tax – General Article.

Md. Code, Local Government § 20-407

§20–407. IN EFFECT A person shall pay the hotel rental tax to the hotel when the person pays the transient charge. §20–407. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) A person shall pay the hotel rental tax to the hotel or accommodations provider when the person pays the taxable price. (b) A person shall pay the hotel rental tax to the accommodations intermediary when the person pays the taxable price for a booking transaction facilitated by the accommodations intermediary.

Md. Code, Local Government § 20-407.1

§20–407.1. NOT IN EFFECT ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) An accommodations intermediary shall collect the hotel rental tax under this subtitle on a booking transaction for an accommodation in the State facilitated by the accommodations intermediary. (b) An accommodations intermediary or other appropriate party shall refund to a buyer the proportionate amount of the hotel rental tax that the buyer has paid if: (1) a sale is rescinded or canceled; or (2) the taxable price is wholly or partially repaid or credited. (c) An accommodations intermediary shall report the hotel rental tax collected under this section separately from the sales and use tax collected by the accommodations intermediary under Title 11 of the Tax – General Article. (d) An accommodations intermediary that facilitates a booking transaction for a buyer on behalf of an accommodations provider shall: (1) remit to the Comptroller the hotel rental tax under this subtitle in the manner and on the form prescribed by the Comptroller; (2) be solely liable to collect the hotel rental tax from the buyer for transactions facilitated by the accommodations intermediary; (3) be subject to audit, examination, investigation, and assessment solely by the Comptroller under Title 13 of the Tax – General Article; and (4) be entitled to the procedural rights set forth under Title 13 of the Tax – General Article, including the right to seek a refund for the overpayment of taxes, the right to appeal a tax assessment, and the right to seek judicial review of a determination made by the Comptroller. (e) (1) An accommodations provider shall remit the hotel rental tax due on a sale or booking transaction that is not facilitated by an accommodations intermediary to the county that imposes the tax. (2) (i) An accommodations provider and an accommodations intermediary may enter into an agreement to determine the party that is responsible for remitting the hotel rental tax to the Comptroller if either party is a vendor in the State under § 11–401 of the Tax – General Article. (ii) The party that agrees to remit the tax under subparagraph (i) of this paragraph shall be the sole party held liable for the collection and payment of the hotel rental tax.

Md. Code, Local Government § 20-408

§20–408. IN EFFECT A hotel shall complete, sign, and file a hotel rental tax return with: (1) except as provided in item (2) of this section, a code county, on or before the 10th day of each month; and (2) (i) Cecil County, on or before the 10th day of each month; (ii) Talbot County and Wicomico County, on or before the 20th day of each month; (iii) a code county in the Eastern Shore class established in § 9–302 of this article, Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, Garrett County, St. Mary’s County, and Somerset County, on or before the 21st day of each month; and (iv) Washington County, on or before the 25th day of each month. §20–408. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) A hotel or an accommodations provider shall complete, sign, and file a hotel rental tax return with: (1) except as provided in item (2) of this subsection, a code county, on or before the 10th day of each month; and (2) (i) Cecil County, on or before the 10th day of each month; (ii) Talbot County and Wicomico County, on or before the 20th day of each month; (iii) a code county in the Eastern Shore class established in § 9–302 of this article, Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, Garrett County, St. Mary’s County, and Somerset County, on or before the 21st day of each month; and (iv) Washington County, on or before the 25th day of each month. (b) An accommodations intermediary shall file a hotel rental tax return with the Comptroller on or before the 25th day of the month. (c) The Comptroller shall grant a waiver from the filing of a hotel rental tax return if an accommodations provider that provides accommodations exclusively through an accommodations intermediary: (1) attests on an annual basis that booking transactions are facilitated by the accommodations intermediary; and (2) requests a waiver from filing the hotel rental tax return required under this title.

Md. Code, Local Government § 20-409

§20–409. IN EFFECT A hotel rental tax return for a county: (1) shall be made on the form that the county requires; and (2) shall contain the information that the county requires, including the amount of: (i) transient charges paid to the hotel during the prior calendar month; and (ii) the hotel rental tax required to be collected during the prior calendar month. §20–409. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) For a booking transaction that is not facilitated by an accommodations intermediary, a hotel rental tax return for a county: (1) shall be made on the form that the county requires; and (2) shall contain the information that the county requires, including the amount of: (i) taxable price paid to the hotel or accommodations provider during the prior calendar month; and (ii) the hotel rental tax required to be collected during the prior calendar month. (b) For a booking transaction that is facilitated by an accommodations intermediary, the hotel rental tax return shall be filed in the manner and on the form that the Comptroller requires under § 11–502.3 of the Tax – General Article.

Md. Code, Local Government § 20-410

§20–410. IN EFFECT A hotel shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month. §20–410. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) A hotel or an accommodations provider shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month. (b) An accommodations intermediary shall pay to the Comptroller the hotel rental tax collected for a calendar month with the return that covers that month.

Md. Code, Local Government § 20-411

§20–411. IN EFFECT (a) Except in Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, a hotel is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before the due date, the hotel: (1) files the hotel rental tax return; and (2) pays the hotel rental tax. (b) In Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, the county commissioners may determine whether a hotel is eligible to receive a discount. §20–411. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) Except in Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, a hotel, an accommodations intermediary, or an accommodations provider is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before the due date, the hotel, accommodations intermediary, or accommodations provider: (1) files the hotel rental tax return; and (2) pays the hotel rental tax. (b) In Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, the county commissioners may determine whether a hotel, an accommodations intermediary, or an accommodations provider is eligible to receive a discount.

Md. Code, Local Government § 20-412

To provide for the orderly, systematic, and thorough administration of the hotel rental tax, a county may adopt regulations that: (1) are consistent with this part; and (2) conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax – General Article.

Md. Code, Local Government § 20-413

§20–413. IN EFFECT (a) The Comptroller shall provide a county with information to help the county verify hotel rental tax liability. (b) (1) The Comptroller may charge a county a reasonable fee for the cost of providing information under this section. (2) The county shall treat the fee as a hotel rental tax administrative cost. §20–413. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) The Comptroller shall: (1) provide a county with information to help the county verify hotel rental tax liability for the hotel rental tax remitted by a hotel or an accommodations provider; (2) establish the remittance process for the hotel rental tax collected and remitted by an accommodations intermediary; (3) establish the process for distributing to each county, before the last day of the next month, the hotel rental tax revenue that is collected on behalf of each county from an accommodations intermediary during the preceding month; (4) publish the hotel rental tax rate, fees, or surcharges imposed on an accommodation by a county or a municipality under this subtitle; (5) develop a single return for use by an accommodations intermediary that aggregates the hotel rental tax that an accommodations intermediary is required to collect and remit; and (6) adopt regulations to implement this part. (b) (1) The Comptroller may charge a county a reasonable fee for the cost of providing information under subsection (a)(1) of this section. (2) The county shall treat the fee as a hotel rental tax administrative cost. (c) To defray the cost of collecting and distributing the hotel rental tax under this part, the Comptroller may distribute to an administrative cost account an amount not to exceed 1.5% of the hotel rental tax revenue collected each month on behalf of a county from an accommodations intermediary.

Md. Code, Local Government § 20-414

(a) To cover the revenue that a tax collector collects under this part, a county may increase the surety bond that the county requires for its tax collector. (b) The county shall treat any additional premium due to a surety bond increase allowed under subsection (a) of this section as a hotel rental tax administrative cost.

Md. Code, Local Government § 20-415

(a) Except as otherwise provided in this part, a code county, Cecil County, Garrett County, or St. Mary’s County shall distribute the hotel rental tax revenue as follows: (1) a reasonable sum for hotel rental tax administrative costs to the general fund of the county; (2) after the distribution in item (1) of this subsection, the revenue attributable to a hotel located in a municipality to the municipality; and (3) the remaining balance to the general fund of the county. (b) Cecil County may not deduct more than 5% of the revenue for administrative costs under subsection (a)(1) of this section. (c) (1) From the part of the balance under subsection (a)(3) of this section that is attributable to a tax rate of 6% or less, Garrett County shall designate a portion for the promotion of the county. (2) If Garrett County imposes a tax rate greater than 6%, the part of the balance under subsection (a)(3) of this section that is attributable to the rate greater than 6% shall be distributed to the general fund of the county. (d) If a Western Maryland code county imposes a tax rate greater than 5%, the revenue attributable to the rate greater than 5% and attributable to a hotel located in a municipality shall be distributed to the general fund of the county.

Md. Code, Local Government § 20-415.1

§20–415.1. (a) Calvert County shall distribute the revenue from the hotel rental tax collected under this part to the Tourism Development Incentive Fund, established under this section. (b) There is a Tourism Development Incentive Fund. (c) The Tourism Development Incentive Fund shall be distributed as follows: (1) to the general fund of the county, a reasonable amount for the administration of the hotel rental tax; (2) after the distribution required under item (1) of this subsection, to a municipality, the revenue attributable to a hotel located in the municipality; and (3) the remainder to: (i) subject to subsection (d) of this section, provide grants to businesses and organizations to pay the application and permit fees required by the county to hold a special event in the county; and (ii) market Calvert County to potential visitors. (d) Grants provided for under subsection (c)(3) of this section may be awarded only to applicants that meet criteria adopted by the county. (e) After the distributions required under subsection (c) of this section, any unexpended funds at the end of each fiscal year shall be distributed to the general fund of the county.

Md. Code, Local Government § 20-416

Carroll County shall distribute the hotel rental tax revenue as follows: (1) a reasonable sum for hotel rental tax administrative costs to the general fund of the county; and (2) the remaining balance to tourism and general promotion of Carroll County.

Md. Code, Local Government § 20-418

Dorchester County shall distribute the hotel rental tax revenue as follows: (1) 80% of the revenues attributable to a hotel located in a municipality to that municipality; and (2) the remaining balance to the general fund of the county.

Md. Code, Local Government § 20-419

(a) Frederick County shall distribute the hotel rental tax revenue as follows: (1) a reasonable sum for hotel rental tax administrative costs to the general fund of the county; and (2) the remaining balance to the Tourism Council of Frederick County, Inc., with a portion of the balance designated by the governing body of Frederick County to be used for a visitor center. (b) The internal auditor of Frederick County shall conduct an audit of the financial records of the Tourism Council and report the findings to the governing body of Frederick County.

Md. Code, Local Government § 20-421

(a) Washington County shall distribute the hotel rental tax revenue as follows: (1) 50% to the general fund of the county to be used to fund the Hagerstown/Washington County Convention and Visitors Bureau; and (2) the remaining balance to a special fund to be used only to: (i) cover costs for wages, postage, supplies, and legal fees incurred in administering the hotel rental tax; (ii) develop tourism attractions; (iii) enhance economic development; and (iv) support cultural and recreational projects in Washington County. (b) A municipality in Washington County may apply to the County Commissioners of Washington County for funding from the special fund established under subsection (a)(2) of this section for an eligible project within the municipality. (c) Each year before adoption of its annual budget, the Hagerstown/Washington County Convention and Visitors Bureau shall hold a public hearing on the proposed annual budget. (d) On or before November 1 of each year: (1) the County Commissioners of Washington County shall post on the county’s Web site a report on the hotel rental tax revenue collected and the use of the hotel rental tax revenue for the previous fiscal year; and (2) the Hagerstown/Washington County Convention and Visitors Bureau shall report to the County Commissioners of Washington County on the Bureau’s use of the hotel rental tax revenue for the previous fiscal year.

Md. Code, Local Government § 20-422

Wicomico County shall distribute the hotel rental tax revenue as follows: (1) a reasonable sum for hotel rental tax administrative costs, not to exceed 5%, to the general fund of the county; (2) if the county authorizes a hotel rental tax rate of 6%: (i) 16.7% of the revenue to the Salisbury Zoological Park; and (ii) 16.7% of the revenue to the Wicomico County Youth and Civic Center to be used for its improvement and renovation; and (3) the remaining balance to the general fund of the county to underwrite the Wicomico County Convention and Visitors Bureau.

Md. Code, Local Government § 20-423

§20–423. IN EFFECT A county shall make the distributions required under this part between the 15th day and the 30th day of each calendar month. §20–423. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** A county shall make the distributions required under this part: (1) between the 15th day and the 30th day of each calendar month for hotel rental tax collected from hotels or accommodations providers; or (2) within 15 days after receiving the funds from the Comptroller for hotel rental tax collected from accommodations intermediaries.

Md. Code, Local Government § 20-424

(a) (1) On or before October 1 of each year, a Western Maryland code county shall prepare a report on the hotel rental tax. (2) The report shall be published in a newspaper of general circulation in the county and posted on the county’s Internet Web site. (3) The report shall include: (i) the amount of revenue the county collected from the hotel rental tax in the previous fiscal year; (ii) an itemized statement of the use of hotel rental tax revenue; and (iii) the name and salary of each position in the county unit that administers the hotel rental tax. (b) A Western Maryland code county shall provide a copy of any audits that relate to the hotel rental tax to the county Senate and House Delegations to the General Assembly.

Md. Code, Local Government § 20-425

§20–425. IN EFFECT (a) If a hotel fails to pay the hotel rental tax as required under this part, the hotel shall pay interest on the unpaid tax from the date on which the hotel is required to pay the tax to the date that the tax is paid. (b) The interest rate for each month or fraction of a month is: (1) for Cecil County, Dorchester County, Talbot County, Washington County, and Wicomico County, 1%; and (2) for any other county, 0.5%. §20–425. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) If a hotel, an accommodations provider, or an accommodations intermediary fails to pay the hotel rental tax as required under this part, the hotel, accommodations provider, or accommodations intermediary shall pay interest on the unpaid tax from the date on which the hotel, accommodations provider, or accommodations intermediary is required to pay the tax to the date that the tax is paid. (b) The interest rate for each month or fraction of a month is: (1) for Cecil County, Dorchester County, Garrett County, Talbot County, Washington County, and Wicomico County, 1%; and (2) for any other county, 0.5%.

Md. Code, Local Government § 20-426

§20–426. IN EFFECT (a) Except in Talbot County or Wicomico County, if a hotel fails to pay the hotel rental tax to a county within 1 month after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax. (b) If a hotel fails to pay the hotel rental tax to Talbot County or Wicomico County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax. §20–426. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) Except in Wicomico County, if a hotel, an accommodations provider, or an accommodations intermediary required to collect the hotel rental tax fails to pay the hotel rental tax to a county within 1 month after the payment is due under § 20–410 of this subtitle, the hotel, accommodations provider, or accommodations intermediary shall pay a tax penalty of 10% of the unpaid tax. (b) If a hotel, an accommodations provider, or an accommodations intermediary required to collect the hotel rental tax fails to pay the hotel rental tax to Wicomico County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel, accommodations provider, or accommodations intermediary shall pay a tax penalty of 10% of the unpaid tax.

Md. Code, Local Government § 20-427

§20–427. IN EFFECT (a) A county may file a civil action to collect unpaid hotel rental tax. (b) A county may collect unpaid hotel rental tax by distraint. (c) Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is: (1) a lien against the real and personal property of the person owing the tax; and (2) collectible in the same manner as the property tax may be collected under the Tax – Property Article. §20–427. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) A county may file a civil action to collect unpaid hotel rental tax from a hotel or an accommodations provider on booking transactions not facilitated by an accommodations intermediary. (b) A county may collect unpaid hotel rental tax by distraint from a hotel or an accommodations provider on booking transactions not facilitated by an accommodations intermediary. (c) Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is: (1) a lien against the real and personal property of the person owing the tax; and (2) collectible in the same manner as the property tax may be collected under the Tax – Property Article. (d) (1) The Comptroller may file a civil action to collect unpaid hotel rental tax from an accommodations intermediary on booking transactions facilitated by the accommodations intermediary. (2) The Comptroller may collect unpaid hotel rental tax by distraint from an accommodations intermediary on booking transactions facilitated by the accommodations intermediary.

Md. Code, Local Government § 20-428

§20–428. IN EFFECT (a) (1) Subject to paragraph (2) of this subsection, to protect hotel rental tax revenue, a county may require a hotel to file security with the county in an amount that the county determines. (2) Cecil County, Talbot County, and Wicomico County may require security under this section only for a hotel that has been in default. (b) Security under this section shall be: (1) a bond issued by a surety company that is: (i) authorized to do business in the State; and (ii) approved by the Insurance Commissioner as to solvency and responsibility; (2) cash; or (3) security approved by the county. (c) (1) If security is required under this section, the county shall give the hotel notice of the amount of security. (2) Within 5 days after a hotel receives notice that security is required, the hotel shall: (i) file the security; or (ii) submit a written request for a hearing on the security requirement. (d) (1) If a hearing is requested under subsection (c) of this section, the county shall hold a hearing to determine the necessity, propriety, and amount of the security. (2) (i) The determination at the hearing is final. (ii) The hotel shall comply within 15 days after the hotel receives notice of the determination. (e) Without notice to the hotel that files security under subsection (b)(2) or (3) of this section, the county at any time may: (1) apply the cash to the hotel rental tax due; or (2) sell the security and apply the proceeds of the sale to the hotel rental tax due. §20–428. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) (1) Subject to paragraph (2) of this subsection, to protect hotel rental tax revenue, a county may require a hotel or an accommodations provider to file security with the county in an amount that the county determines. (2) Cecil County, Talbot County, and Wicomico County may require security under this section only for a hotel or an accommodations provider that has been in default. (b) Security under this section shall be: (1) a bond issued by a surety company that is: (i) authorized to do business in the State; and (ii) approved by the Insurance Commissioner as to solvency and responsibility; (2) cash; or (3) security approved by the county. (c) (1) If security is required under this section, the county shall give the hotel or accommodations provider notice of the amount of security. (2) Within 5 days after a hotel or an accommodations provider receives notice that security is required, the hotel or accommodations provider shall: (i) file the security; or (ii) submit a written request for a hearing on the security requirement. (d) (1) If a hearing is requested under subsection (c) of this section, the county shall hold a hearing to determine the necessity, propriety, and amount of the security. (2) (i) The determination at the hearing is final. (ii) The hotel or accommodations provider shall comply within 15 days after the hotel or accommodations provider receives notice of the determination. (e) Without notice to the hotel or accommodations provider that files security under subsection (b)(2) or (3) of this section, the county at any time may: (1) apply the cash to the hotel rental tax due; or (2) sell the security and apply the proceeds of the sale to the hotel rental tax due.

Md. Code, Local Government § 20-431

§20–431. IN EFFECT (a) In this part the following words have the meanings indicated. (b) “Hotel” has the meaning stated in § 20–401 of this subtitle. (c) “Hotel rental tax” means the tax on a transient charge. (d) (1) “Transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months. (2) “Transient charge” does not include any hotel charge for: (i) services; or (ii) accommodations other than sleeping accommodations. §20–431. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) In this part the following words have the meanings indicated. (b) (1) “Accommodation” has the meaning stated in § 11–101 of the Tax – General Article. (2) “Accommodation” includes the right to occupy any of the following as a transient guest: (i) an apartment; (ii) a cottage; (iii) a hostelry; (iv) an inn; (v) a motel; (vi) a rooming house; or (vii) a tourist home. (c) “Accommodations intermediary” has the meaning stated in § 11–101 of the Tax – General Article. (d) “Accommodations provider” has the meaning stated in § 11–101 of the Tax – General Article. (e) “Booking transaction” has the meaning stated in § 11–101 of the Tax – General Article. (f) “Hotel” has the meaning stated in § 20–401 of this subtitle. (g) “Hotel rental tax” has the meaning stated in § 20–401 of this subtitle. (h) “Short–term rental unit” has the meaning stated in § 11–101 of the Tax – General Article. (i) “Taxable price” has the meaning stated in § 11–101 of the Tax – General Article.

Md. Code, Local Government § 20-432

§20–432. 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. §20–432. ** 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.

Md. Code, Local Government § 20-433

§20–433. 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%. §20–433. ** 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.

Md. Code, Local Government § 20-434

§20–434. IN EFFECT A municipality that imposes a hotel rental tax may: (1) provide for the administration and collection of the tax; (2) provide for additional exemptions from the tax; and (3) impose penalties for failure to collect, report, or pay the tax. §20–434. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) Except as provided in subsection (b) of this section, a municipality that imposes a hotel rental tax may: (1) provide for the administration and collection of the tax; and (2) impose penalties for failure to collect, report, or pay the tax. (b) The Comptroller shall: (1) collect the municipal hotel rental tax from accommodations intermediaries in the same manner as the county hotel rental tax under this subtitle; and (2) distribute to a municipality, before the last day of the next month, the hotel tax revenue that is collected on behalf of the municipality from an accommodations intermediary during the preceding month. (c) To defray the cost of collecting and distributing the hotel rental tax under this part, the Comptroller may distribute to an administrative cost account an amount not to exceed 1.5% of the hotel rental tax revenue collected each month on behalf of a municipality from an accommodations intermediary. (d) (1) Subject to subsection (e) of this section, Title 11 and Title 13, Subtitle 3 of the Tax – General Article and this title shall prevail to the extent of any conflict with any local law, ordinance, or resolution relating to a municipal hotel rental tax. (2) Any local law, ordinance, or resolution that is preempted under paragraph (1) of this subsection is not repealed but shall be administered in conformity with State law. (e) Beginning January 1, 2028, Title 11 and Title 13, Subtitle 3 of the Tax – General Article and this title shall prevail to the extent of any conflict with an agreement between a municipality and an accommodations intermediary. (f) The Comptroller shall grant a waiver from the filing of a hotel rental tax return if an accommodations provider that provides accommodations exclusively through an accommodations intermediary: (1) attests on an annual basis that booking transactions are facilitated by the accommodations intermediary; and (2) requests a waiver from filing the hotel rental tax returns required under this subtitle. (g) An accommodations provider is liable for hotel rental taxes on any booking transaction not facilitated by an accommodations intermediary.

Md. Code, Local Government § 20-435

A municipality that imposes a hotel rental tax under this part shall distribute to a convention and visitors bureau in the county where the municipality is located at least the same percentage of the hotel rental tax collected that the county distributes to the convention and visitors bureau from any county hotel rental tax.

Md. Code, Local Government § 20-436

§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. §20–436. ** 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.

Md. Code, Local Government § 20-501

(a) (1) In this section the following words have the meanings indicated. (2) “Camping shelter” means a tent or other collapsible structure that provides temporary living quarters for recreational, camping, or travel use. (3) “Mobile home park” means a mobile home court or park or a trailer park. (4) “Recreational vehicle” means a trailer or other vehicle that provides temporary living quarters for recreational, camping, or travel use. (b) (1) By resolution or ordinance, a county or municipality may impose a tax on the amount paid for: (i) the rental, leasing, or use of any space, facility, or accommodation in a mobile home park; or (ii) services provided by a mobile home park. (2) The tax authorized under this subsection does not apply to a recreational vehicle or camping shelter if: (i) the recreational vehicle or camping shelter is intended and used only for temporary occupancy of 30 days or less; or (ii) the county or municipality imposes the tax authorized under subsection (c) of this section. (c) (1) Except as provided in paragraph (3) of this subsection, by resolution or ordinance, a county or municipality may impose a tax on the amount paid for: (i) the rental, leasing, or use of any space, facility, or accommodation in a mobile home park for a recreational vehicle or camping shelter, regardless of the period of occupancy; or (ii) services provided by a mobile home park in connection with the rental, leasing, or use of any space, facility, or accommodation for a recreational vehicle or camping shelter. (2) Except as provided in paragraph (3) of this subsection, the rate of the tax authorized under this subsection may not exceed 3% of the amount subject to the tax. (3) In Washington County: (i) the rate of the tax authorized under this subsection is 6%; (ii) the tax authorized under this subsection applies only to a recreational vehicle or camping shelter intended and used only for temporary occupancy of 30 days or less; and (iii) the revenue from the tax authorized under this subsection shall be distributed in the same manner as the hotel rental tax under § 20–421 of this title. (d) A county or municipality may require the operator or owner of a mobile home park to collect a tax authorized under this section and remit the tax collected to the county or municipality or to the agency that the county or municipality designates. (e) A county or municipality may provide for: (1) the maintenance of public records relating to a tax authorized under this section and its collection; and (2) the inspection or publication of the records. (f) A county or municipality may provide for penalties for failure to comply with the requirements relating to a tax authorized under this section. (g) This section does not affect any requirement concerning permits to locate a trailer, house trailer, trailer coach, or mobile home.

Md. Code, Local Government § 20-502

(a) In this section, “mobile home” means a form of housing that: (1) is commonly known as a trailer or house trailer; (2) is or can be used for residential purposes; and (3) (i) is permanently attached to land; or (ii) is connected to water, gas, electric, or sewage facilities. (b) By ordinance, Charles County may impose a tax on the use of a mobile home located in the county. (c) The tax authorized under this section does not apply to a mobile home that is: (1) unoccupied; (2) held for sale on a sales lot; or (3) located on property used as a mobile home park. (d) The tax authorized under this section may not exceed $250 each year for each mobile home. (e) (1) An owner of property on which a mobile home subject to the tax under this section is located shall pay the tax to the county office that the County Commissioners of Charles County designate by ordinance. (2) (i) If the occupant of a mobile home subject to the tax under this section rents from the property owner the mobile home or the property on which the mobile home is located, the property owner shall collect the tax from the occupant of the mobile home. (ii) The property owner may collect the tax from the occupant under subparagraph (i) of this paragraph as a part of the rental fees. (iii) If an occupant fails to pay the tax as required under this paragraph, the property owner may exercise any right available to the property owner for nonpayment of rental fees. (iv) A property owner required to collect the tax from an occupant of a mobile home under subparagraph (i) of this paragraph may be personally liable for the tax collected or required to be collected. (f) If the county imposes the tax authorized under this section, the county, by ordinance, may provide for: (1) assessment of the tax as of the date of finality for the real property taxes of the property owner; (2) maintenance of records relating to the tax and its collection; (3) pro rata assessment of the tax when a mobile home is occupied less than 12 months per year; (4) other requirements relating to the administration of the tax; and (5) penalties for failure to comply with the requirements relating to the tax.

Md. Code, Local Government § 20-601

(a) Except as provided in subsection (b) of this section, a county may impose a sales or use tax on controlled dangerous substances as defined in § 5–101 of the Criminal Law Article. (b) A county may not impose a sales or use tax under subsection (a) of this section on sales by a person who complies with Title 5, Subtitle 3 of the Criminal Law Article.

Md. Code, Local Government § 20-602

(a) (1) In this section the following words have the meanings indicated. (2) “Beverage” does not include an alcoholic beverage, as defined in § 5–101 of the Tax – General Article, if the alcoholic beverage is sold for consumption off the premises. (3) “Convention center facility” means a convention center of at least 150,000 net square feet that is used for the holding of conventions, trade shows, meetings, displays, entertainment shows, or similar events but does not have lodging facilities. (4) “Food” has the meaning stated in § 11–206 of the Tax – General Article. (5) “Premises” has the meaning stated in § 11–206 of the Tax – General Article. (6) “Public local law” has the meaning stated in Article XI–F, § 1 of the Maryland Constitution. (7) “Resort area” means any portion of a county, as specified by the county commissioners of the county, that: (i) by reason of natural, scenic, or man–made attractions or development, has an unusual influx of visitors, sojourners, and temporary residents; and (ii) by reason of the influx, requires municipal services in unusual number or magnitude. (8) “Substantial grocery or market business” has the meaning stated in § 11–206 of the Tax – General Article. (9) “Taxable price” has the meaning stated in § 11–101 of the Tax – General Article. (b) (1) Except as otherwise provided in this section, the county commissioners of a code county, by public local law, may impose a tax on the sale of food and beverages in a resort area in the county for the sole purpose of providing revenues to pay the principal and interest on bonds issued relating to the construction, reconstruction, repair, renovation, or equipping of a convention center facility in the resort area. (2) The total oustanding principal amount of the bonds issued by the county commissioners for the purpose stated in paragraph (1) of this subsection may not exceed $20,000,000. (c) (1) Before passing a public local law imposing a tax under this section or altering the amount of the tax, the county commissioners shall hold a public hearing. (2) Notice of the hearing shall be published in at least one newspaper of general circulation in the county not less than 3 or more than 14 days before the hearing. (3) The notice shall state the subject of the hearing and the time and place that the hearing will occur. (d) A tax imposed under this section does not apply to: (1) a sale of food that is exempt from the State sales and use tax under § 11–206 of the Tax – General Article; (2) a sale of food or beverages for consumption off the premises if sold by a vendor that operates a substantial grocery or market business at the same location where the food is sold, even if the sale is subject to the State sales and use tax under Title 11 of the Tax – General Article; or (3) a sale of food or beverages in a vending machine. (e) A tax imposed under this section may not exceed 1% of the taxable price of a sale of food or beverages that are subject to the tax. (f) A tax imposed under this section shall be: (1) collected from the buyer on behalf of the county by the vendor who makes a sale that is subject to the tax; and (2) held in trust by the vendor for the county. (g) (1) A vendor required to collect a tax imposed under this section shall file a return with the county on or before the 21st day of each month. (2) A return required under this section: (i) shall be made on the form that the county requires; and (ii) shall contain the information that the county requires, including: 1. the gross proceeds of the vendor during the preceding month from sales that are subject to the tax; 2. the taxable price of sales for the month on which the tax is computed; and 3. the tax due. (h) (1) A vendor who makes a sale that is subject to a tax imposed under this section shall pay the tax that the vendor collects for the sale with the return that covers the period in which the vendor makes the sale. (2) For the expense of collection and remittance of a tax imposed under this section, a vendor who timely files a return and remits the tax may deduct an amount equal to 1.5% of the gross tax collected by the vendor. (i) The county commissioners may provide by law for: (1) the imposition of interest and penalties for failure to pay the tax as required; and (2) collection of unpaid tax, interest, or penalties. (j) (1) The Comptroller shall provide a county that imposes a tax under this section with information to help the county verify liability for the tax. (2) The Comptroller may charge a county a reasonable fee for the cost of providing information under this subsection. (k) From the total revenue derived from a tax imposed under this section, the county commissioners shall: (1) deduct a reasonable percentage not to exceed 5% for the cost of imposing and collecting the tax; and (2) after the deduction in item (1) of this subsection, distribute the revenue to the appropriate authority to be deposited in a sinking fund and used for the sole purpose of paying the principal and interest on bonds issued relating to a convention center facility in accordance with subsection (b) of this section. (l) (1) If any tax is imposed by the county commissioners of a county in accordance with this section, the authority to impose the tax in the county shall terminate at the end of the month in which sufficient revenues have been generated to pay in full the maturing principal of and interest on any bonds issued relating to a convention center in accordance with subsection (b) of this section. (2) The county commissioners shall notify the Comptroller as to the month in which the authority to impose the tax expires.

Md. Code, Local Government § 20-603

§20–603. IN EFFECT (a) By ordinance, Anne Arundel County may impose a sales or use tax on: (1) fuel and utilities used by commercial and industrial businesses; (2) residential, commercial, and industrial telephone service; and (3) space rentals other than space rentals for the docking or storing of boats. (b) (1) Any revenues collected under subsection (a)(1) and (2) of this section in the City of Annapolis shall be allocated and distributed in equal amounts to the City of Annapolis and to Anne Arundel County. (2) Except as otherwise provided in this subsection, any revenue generated in the City of Annapolis from the tax on space rentals shall be collected and retained by the City of Annapolis. (3) Except as provided in paragraph (6) of this subsection, any revenue generated in the City of Annapolis from the hotel tax shall be collected by Anne Arundel County. (4) From any revenue generated in the City of Annapolis from the hotel tax, Anne Arundel County shall distribute: (i) 3% to a special fund to be used only to provide funds to the Annapolis Art in Public Places Commission; (ii) 3% to a special fund to be used only to provide funds to the Arts Council of Anne Arundel County, Inc.; (iii) 17% to a special fund to be used only to provide funds to Visit Annapolis and Anne Arundel County, Inc.; and (iv) 3% to the Affordable Housing Trust Fund established under § 20.30.070 of the Code of the City of Annapolis to be used only for housing assistance payments. (5) After making the distributions required under paragraph (4) of this subsection, the balance of the revenue generated in the City of Annapolis from the hotel tax shall be distributed to the City of Annapolis. (6) (i) Anne Arundel County may authorize the City of Annapolis to collect revenue generated in the City of Annapolis from the hotel tax. (ii) If Anne Arundel County authorizes the City of Annapolis to collect revenue generated in the City of Annapolis from the hotel tax, the City of Annapolis shall distribute a percentage of the revenue in accordance with paragraph (4) of this subsection and retain the balance of the revenue generated. (c) (1) From the county’s share of revenue from the hotel tax, Anne Arundel County shall distribute: (i) 3% to a special fund to be used only to provide funds to the Arts Council of Anne Arundel County, Inc.; and (ii) 17% to a special fund to be used only to provide funds to Visit Annapolis and Anne Arundel County, Inc. (2) After making the distributions required under paragraph (1) of this subsection, the balance of the county’s share of revenue from the hotel tax shall be credited to the general fund of the county. (d) (1) On or before November 1 each year, the Annapolis Art in Public Places Commission shall report on its use of hotel tax revenue during the preceding fiscal year to: (i) the Mayor and City Council of the City of Annapolis; and (ii) in accordance with § 2–1257 of the State Government Article, the Senate Budget and Taxation Committee, the House Committee on Ways and Means, and the members of the General Assembly representing the City of Annapolis. (2) If the Annapolis Art in Public Places Commission fails to submit the report required under paragraph (1) of this subsection, the City of Annapolis may withhold from appropriation special funds dedicated to the Commission under this section. (e) (1) On or before November 1 each year, the Arts Council of Anne Arundel County, Inc. and Visit Annapolis and Anne Arundel County, Inc. shall report on their use of hotel tax revenue during the preceding fiscal year to: (i) the Anne Arundel County Executive; (ii) the Mayor and City Council of the City of Annapolis; and (iii) in accordance with § 2–1257 of the State Government Article, the Senate Budget and Taxation Committee, the House Committee on Ways and Means, and the members of the General Assembly representing Anne Arundel County. (2) The County Auditor of Anne Arundel County: (i) may conduct an audit of the financial records of the Arts Council of Anne Arundel County, Inc. or Visit Annapolis and Anne Arundel County, Inc.; and (ii) shall report any audit findings under item (i) of this paragraph to the governing body of Anne Arundel County. (3) (i) The City of Annapolis or Anne Arundel County may withhold from appropriation special funds dedicated to the Arts Council of Anne Arundel County under this section if the Council fails to: 1. submit the report required under paragraph (1) of this subsection; or 2. correct any audit findings identified under paragraph (2) of this subsection. (ii) The City of Annapolis or Anne Arundel County may withhold from appropriation special funds dedicated to Visit Annapolis and Anne Arundel County, Inc. under this section if Visit Annapolis and Anne Arundel County, Inc. fails to: 1. submit the report required under paragraph (1) of this subsection; or 2. correct any audit findings identified under paragraph (2) of this subsection. (f) The hotel tax authorized under this section 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. §20–603. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 ** (a) By ordinance, Anne Arundel County may impose a sales or use tax on: (1) fuel and utilities used by commercial and industrial businesses; (2) residential, commercial, and industrial telephone service; and (3) space rentals other than space rentals for the docking or storing of boats. (b) (1) Any revenues collected under subsection (a)(1) and (2) of this section in the City of Annapolis shall be allocated and distributed in equal amounts to the City of Annapolis and to Anne Arundel County. (2) Except as otherwise provided in this subsection, any revenue generated in the City of Annapolis from the tax on space rentals shall be collected and retained by the City of Annapolis. (3) Except as provided in paragraphs (6) and (7) of this subsection, any revenue generated in the City of Annapolis from the hotel tax shall be collected by Anne Arundel County. (4) From any revenue generated in the City of Annapolis from the hotel tax, Anne Arundel County shall distribute: (i) 3% to a special fund to be used only to provide funds to the Annapolis Art in Public Places Commission; (ii) 3% to a special fund to be used only to provide funds to the Arts Council of Anne Arundel County, Inc.; (iii) 17% to a special fund to be used only to provide funds to Visit Annapolis and Anne Arundel County, Inc.; and (iv) 3% to the Affordable Housing Trust Fund established under § 20.30.070 of the Code of the City of Annapolis to be used only for housing assistance payments. (5) After making the distributions required under paragraph (4) of this subsection, the balance of the revenue generated in the City of Annapolis from the hotel tax shall be distributed to the City of Annapolis. (6) (i) Anne Arundel County may authorize the City of Annapolis to collect revenue generated in the City of Annapolis from the hotel tax. (ii) If Anne Arundel County authorizes the City of Annapolis to collect revenue generated in the City of Annapolis from the hotel tax, the City of Annapolis shall distribute a percentage of the revenue in accordance with paragraph (4) of this subsection and retain the balance of the revenue generated. (7) The Comptroller shall: (i) collect the hotel tax imposed under subsection (a)(3) of this section from accommodations intermediaries in the manner prescribed in Subtitle 4 of this title and Title 11 of the Tax – General Article; and (ii) distribute before the last day of the next month the hotel tax revenue collected from accommodations intermediaries during the preceding month in the manner prescribed in this subsection. (8) To defray the cost of collecting and distributing the hotel tax under this section, the Comptroller may distribute to an administrative cost account an amount not to exceed 1.5% of the hotel tax revenue collected each month on behalf of Anne Arundel County from an accommodations intermediary. (c) (1) From the county’s share of revenue from the hotel tax, Anne Arundel County shall distribute: (i) 3% to a special fund to be used only to provide funds to the Arts Council of Anne Arundel County, Inc.; and (ii) 17% to a special fund to be used only to provide funds to Visit Annapolis and Anne Arundel County, Inc. (2) After making the distributions required under paragraph (1) of this subsection, the balance of the county’s share of revenue from the hotel tax shall be credited to the general fund of the county. (d) (1) On or before November 1 each year, the Annapolis Art in Public Places Commission shall report on its use of hotel tax revenue during the preceding fiscal year to: (i) the Mayor and City Council of the City of Annapolis; and (ii) in accordance with § 2–1257 of the State Government Article, the Senate Budget and Taxation Committee, the House Committee on Ways and Means, and the members of the General Assembly representing the City of Annapolis. (2) If the Annapolis Art in Public Places Commission fails to submit the report required under paragraph (1) of this subsection, the City of Annapolis may withhold from appropriation special funds dedicated to the Commission under this section. (e) (1) On or before November 1 each year, the Arts Council of Anne Arundel County, Inc. and Visit Annapolis and Anne Arundel County, Inc. shall report on their use of hotel tax revenue during the preceding fiscal year to: (i) the Anne Arundel County Executive; (ii) the Mayor and City Council of the City of Annapolis; and (iii) in accordance with § 2–1257 of the State Government Article, the Senate Budget and Taxation Committee, the House Committee on Ways and Means, and the members of the General Assembly representing Anne Arundel County. (2) The County Auditor of Anne Arundel County: (i) may conduct an audit of the financial records of the Arts Council of Anne Arundel County, Inc. or Visit Annapolis and Anne Arundel County, Inc.; and (ii) shall report any audit findings under item (i) of this paragraph to the governing body of Anne Arundel County. (3) (i) The City of Annapolis or Anne Arundel County may withhold from appropriation special funds dedicated to the Arts Council of Anne Arundel County under this section if the Council fails to: 1. submit the report required under paragraph (1) of this subsection; or 2. correct any audit findings identified under paragraph (2) of this subsection. (ii) The City of Annapolis or Anne Arundel County may withhold from appropriation special funds dedicated to Visit Annapolis and Anne Arundel County, Inc. under this section if Visit Annapolis and Anne Arundel County, Inc. fails to: 1. submit the report required under paragraph (1) of this subsection; or 2. correct any audit findings identified under paragraph (2) of this subsection. (f) The hotel tax authorized under this section 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.

Md. Code, Local Government § 20-604

(a) (1) Subject to paragraph (2) of this subsection and except as provided in subsection (b) of this section, by ordinance, the County Council for Prince George’s County may impose a sales or use tax on any form of energy or fuel used in Prince George’s County. (2) The percentage of a tax imposed under this section may not exceed the percentage in effect on July 1, 1992. (b) (1) Subject to paragraph (2) of this subsection, this section does not apply to: (i) motor vehicle fuels; (ii) fuels used in the production of other forms of energy that are subject to the tax imposed under this section; or (iii) energy or fuel used by a municipality in Prince George’s County. (2) Notwithstanding any other law, subject to paragraph (3) of this subsection, the sale or use of energy or fuel used by the Washington Suburban Sanitary Commission in Prince George’s County is not exempt from the tax imposed under this section. (3) The County Council for Prince George’s County may provide exemptions from the tax imposed under this section that are in addition to the exemptions under paragraph (1) of this subsection. (c) The County Council for Prince George’s County: (1) shall provide for the refund of the tax imposed under this section to a person who is eligible for: (i) a tax credit under § 9–102 or § 9–104 of the Tax – Property Article; or (ii) weatherization or energy assistance from the State; and (2) may provide for the refund of the tax imposed under this section to a person who is not eligible for a refund under item (1) of this subsection. (d) (1) Except as provided in paragraph (2) of this subsection, the tax imposed under this section: (i) shall be either a percentage of the net energy or fuel bill or an amount per unit of fuel or energy; (ii) shall be itemized on the bill; (iii) may not be considered part of the price charged for the energy or fuel; and (iv) is not subject to the approval of the Public Service Commission. (2) (i) A heating fuel vendor may include the tax imposed under this section as part of the price charged for fuel oil. (ii) If the local tax is included in the price, the fuel oil bill shall state that clearly. (3) The vendor shall collect the tax on behalf of Prince George’s County. (e) The net proceeds of the tax imposed under this section shall be used only: (1) for funding of the public ethics provisions under Title 5, Subtitle 8, Part V of the General Provisions Article; or (2) to meet the county’s funding requirements under § 5–235(a) of the Education Article.

Md. Code, Local Government § 20-605

(a) (1) In this section the following words have the meanings indicated. (2) “Mobile Telecommunications Sourcing Act” means the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116 through 126. (3) “Service address” means: (i) except as provided in item (ii) of this paragraph, the location of the telecommunications equipment to which a call is charged, regardless of where the call is billed or paid; and (ii) in the case of mobile telecommunications service, the location of the customer’s place of primary use as defined in the Mobile Telecommunications Sourcing Act. (b) (1) Except as otherwise provided in this section, a tax imposed under this section applies to telecommunications service that: (i) originates and terminates in Prince George’s County; or (ii) originates or terminates in Prince George’s County and has a service address in Prince George’s County. (2) Notwithstanding paragraph (1) of this subsection, and except as provided in paragraph (3) of this subsection, for a customer bill to which the amendment made by the Mobile Telecommunications Sourcing Act applies, a tax imposed under this section applies to mobile telecommunications service to the fullest extent authorized under § 117(b) of the Mobile Telecommunications Sourcing Act. (3) A tax imposed under this section does not apply to: (i) telecommunications service provided to a person to whom a sale of tangible personal property or a taxable service is exempt under § 11–204 or § 11–220 of the Tax – General Article; (ii) a prepaid telephone calling arrangement that is taxable under Title 11 of the Tax – General Article; or (iii) telephone lifeline service provided under § 8–201 of the Public Utilities Article. (c) By ordinance, the County Council for Prince George’s County shall impose at least one of the following: (1) a sales and use tax on telecommunications service in Prince George’s County at a rate not less than 5%; or (2) an excise tax on telecommunications service in Prince George’s County at a rate not exceeding $3.50 monthly for each telephone line. (d) (1) A tax imposed under this section shall be itemized on each bill for telecommunications service in Prince George’s County. (2) Each vendor providing telecommunications service in Prince George’s County shall collect the tax on behalf of and remit the tax to the county. (e) (1) The net proceeds of the revenue from a tax imposed under this section shall be used as follows: (i) at least 90% of the net proceeds shall be used for operating expenditures for the Prince George’s County school system; and (ii) the remainder shall be used for: 1. cash payments for capital expenditures for school renovation projects approved by the Prince George’s County Board of Education and Prince George’s County; or 2. payment of debt service on bonds issued by the governing body of Prince George’s County for school renovation projects approved by the Prince George’s County Board of Education and Prince George’s County. (2) The proceeds provided under this section for the Prince George’s County school system may be used to meet the county’s funding requirements under § 5–235(a) of the Education Article. (3) Among the expenditures to be funded from the proceeds, the Prince George’s County Board of Education shall consider: (i) a program to serve disruptive, delinquent, or low–performing students in grades 6 through 12 that: 1. provides proof of progress in reading and mathematics; 2. is designed to include small learning communities and areas of support services provided by community–based providers; and 3. is operated by an educational provider with substantial experience serving the type of student population served by the program in separate school facilities provided by the education provider, unless the public school system decides otherwise; (ii) a Spanish language immersion program to serve at least 450 students in kindergarten through grade 5 in order to address long–term labor needs for bilingual employees; and (iii) addressing any needs related to capital improvements or renovations that are the result of the deferral of maintenance or other deterioration of school facilities. (4) On or before December 31 of each year, the governing body of Prince George’s County shall submit a report detailing the expenditure of revenues generated from a tax imposed under this section to the Department of Legislative Services, the Prince George’s County school system, and the Prince George’s County Delegation of the General Assembly.

Md. Code, Local Government § 20-606

(a) Except as provided in subsection (b) of this section, by ordinance, the County Commissioners of St. Mary’s County may impose a sales or use tax on any form of energy or fuel used or consumed in St. Mary’s County. (b) This section does not apply to: (1) motor vehicle fuels; (2) fuels used in the production of other forms of energy that are subject to the tax imposed under this section; or (3) energy or fuel used by a municipality in St. Mary’s County. (c) Before the County Commissioners of St. Mary’s County impose a tax under this section, the county commissioners shall hold a public hearing that: (1) is advertised twice at least 10 days before the hearing in a newspaper of general circulation in St. Mary’s County; and (2) is not part of an annual budget hearing. (d) (1) The County Commissioners of St. Mary’s County may provide for the refund of the tax imposed under this section to a person who is eligible for: (i) a tax credit under § 9–102 or § 9–104 of the Tax – Property Article; or (ii) weatherization or energy assistance from the State. (2) The county commissioners may provide for the refund of the tax imposed under this section to additional classes of persons based on: (i) age; (ii) income; or (iii) charitable endeavors. (e) (1) The tax imposed under this section shall be either: (i) a percentage of the net energy or fuel bill; or (ii) an amount per unit of fuel or energy. (2) (i) If the tax imposed under this section is imposed as a percentage of the net energy or fuel bill, the rate of the tax may not exceed 5%. (ii) If the tax imposed under this section is imposed as an amount per unit of fuel or energy, the amount per unit for each separate classification of energy or fuel, for any fiscal year, may not exceed 5% of a fraction: 1. the numerator of which is the sum of the total amounts billed in St. Mary’s County by all vendors for energy or fuel subject to the tax within that classification during the calendar year that ends before the beginning of the fiscal year; and 2. the denominator of which is the total number of units of energy or fuel subject to the tax within that classification used or consumed in St. Mary’s County during the calendar year that ends before the beginning of the fiscal year. (3) The County Commissioners of St. Mary’s County may establish different rates of tax on energy or fuel used for residential, commercial, and industrial purposes. (f) (1) Except as provided in paragraph (2) of this subsection, the tax imposed under this section: (i) shall be itemized on the bill; (ii) may not be considered part of the price charged for the energy or fuel; and (iii) is not subject to the approval of the Public Service Commission. (2) (i) A heating fuel vendor may include the tax imposed under this section as part of the price charged for fuel oil. (ii) If the tax imposed under this section is included in the price, the fuel oil bill shall state that clearly. (3) The vendor shall collect the tax on behalf of St. Mary’s County. (g) (1) On or before February 1 of each year, a vendor of energy or fuel subject to the tax imposed under this section shall certify to the County Commissioners of St. Mary’s County, for each separate classification of energy or fuel for the preceding calendar year: (i) the total amount billed by the vendor in St. Mary’s County; and (ii) the total number of units sold by the vendor in St. Mary’s County. (2) If the tax imposed under this section is imposed as an amount per unit of fuel or energy, the county commissioners shall determine the maximum amount per unit allowed under subsection (e)(2)(ii) of this section based on the totals certified by vendors under paragraph (1) of this subsection.

Md. Code, Local Government § 20-607

(a) By ordinance, the governing body of Wicomico County may impose a user fee on the charges for all ticketed events held at the Wicomico County Youth and Civic Center. (b) (1) Subject to paragraph (2) of this subsection, the governing body of Wicomico County shall set the rate of the user fee. (2) The rate of the user fee may not exceed 5% of the charge for a ticket to an event held at the Wicomico County Youth and Civic Center. (c) Any revenue from the user fee authorized under this section shall be dedicated to the physical improvement of and renovations to the Wicomico County Youth and Civic Center.

Md. Code, Local Government § 20-608

(a) By ordinance, a municipality may impose a user fee on charges for the docking and storage of boats. (b) (1) Subject to paragraph (2) of this subsection, a municipality shall set the rate of the user fee. (2) The rate of the user fee may not exceed 5% of the rental charges for the docking and storage of boats. (c) The total amount of user fees charged per boat slip under this section may not exceed $100 annually. (d) A municipality shall use any revenue from the user fee authorized under this section: (1) to maintain and enhance: (i) water quality; (ii) water and wastewater treatment facilities; (iii) marinas; (iv) law enforcement; (v) public safety; or (vi) fire services; or (2) for land acquisition and the related construction and maintenance of public facilities to enhance public use and water access.

Md. Code, Local Government § 20-609

(a) (1) In this section the following words have the meanings indicated. (2) (i) “Heavy equipment property” means construction, earthmoving, or industrial equipment that is mobile, including any attachment for the heavy equipment. (ii) “Heavy equipment property” includes: 1. a self–propelled vehicle that is not designed to be driven on a highway; and 2. industrial electrical generation equipment, industrial lift equipment, industrial material handling equipment, or other similar industrial equipment. (3) “Short–term lease or rental” means the lease or rental of heavy equipment property for a period of 365 days or less. (b) (1) Except as provided in subsection (c) of this section, there is a tax at a rate of 2% on the gross receipts from the short–term lease or rental of heavy equipment property by a person whose principal business is the short–term lease or rental of heavy equipment property at retail. (2) A person is in the principal business of short–term lease or rental of heavy equipment property if: (i) the largest segment of total rental receipts of the business is from the short–term lease or rental of heavy equipment property; and (ii) the business is described under Code 532412 of the North American Industry Classification System as published by the United States Census Bureau. (c) The tax imposed under this section does not apply to: (1) a business located in a county or municipality that does not impose a personal property tax; or (2) a short–term lease or rental of heavy equipment property to the federal government, the State, a county, or a municipality. (d) (1) A person who owns a business with gross receipts subject to the tax under this section shall collect the tax from the rental customer and remit the tax as provided in this subsection. (2) The tax is payable quarterly and due by the last day of the month after the end of the quarter. (3) A person who owns a business with gross receipts subject to the tax under this section shall remit the tax collected to: (i) the county in which the business is located, if that location is not within a municipality; or (ii) the county and municipality in which the business is located in proportion to the personal property tax rate of the county and municipality, if that location is within a municipality. (4) Notwithstanding any other law and except as otherwise provided in this section, the gross receipts tax imposed under this section shall be administered and collected according to the laws applicable to the personal property tax under the Tax – Property Article. (e) A person who owns a business with gross receipts subject to the tax under subsection (b) of this section shall submit to the Department of Assessments and Taxation a report on personal property as required under § 11–101 of the Tax – Property Article.

Md. Code, Local Government § 20-701

By public local law, the county commissioners of a code county may impose development impact fees to finance any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development.

Md. Code, Local Government § 20-701.1

§20–701.1. (a) By ordinance, the County Council of Baltimore County may impose development impact fees to finance any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development. (b) Any funds collected through a development impact fee for the purposes identified under subsection (a) of this section shall be used within the surrounding community of the construction or development for which the development impact fee is imposed.

Md. Code, Local Government § 20-702

By ordinance or resolution, the County Commissioners of Carroll County may impose development impact fees to finance any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development.

Md. Code, Local Government § 20-703

(a) Subject to subsection (b) of this section, by ordinance, the governing body of Frederick County may impose development impact fees to finance any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development. (b) Before adopting an ordinance under this section, the governing body of Frederick County shall hold a public hearing.

Md. Code, Local Government § 20-704

(a) Subject to subsection (b) of this section, by ordinance or resolution, the County Commissioners of Garrett County may impose development impact fees to finance any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development. (b) Before adopting an ordinance or a resolution under this section, the County Commissioners of Garrett County shall hold a public hearing and provide reasonable notice of the hearing.

Md. Code, Local Government § 20-705

(a) By ordinance, the County Council of Harford County may impose a development impact fee not exceeding $10,000 on new construction or development. (b) (1) The County Treasurer shall deposit the revenues from the development impact fee into a special fund. (2) The revenues from the special fund may be used only for school: (i) site acquisition; (ii) construction; (iii) renovation; (iv) debt reduction; or (v) capital expenses. (c) A municipality in Harford County shall assist the county council in the collection of the development impact fee in the municipality by: (1) collecting and remitting the fee to the county; or (2) requiring the fee to be paid to the county in accordance with the county ordinance. (d) If a development impact fee is enacted under this section, the county shall: (1) prepare an annual report on the revenues generated by the development impact fee and how those revenues were spent; and (2) on or before May 31 of each year, submit the report to the Harford County Delegation to the General Assembly.

Md. Code, Local Government § 20-706

(a) (1) The County Commissioners of St. Mary’s County may impose building permit fees in an amount up to 2% of the cost of any new construction of any living units: (i) built in St. Mary’s County; or (ii) prebuilt and brought into St. Mary’s County. (2) The county commissioners shall set the building permit fees in December of each year. (b) The revenue derived from this section shall be used to defray the cost to St. Mary’s County for additional educational, water, sewerage, road, sanitation, solid waste, park, or similar facilities.

Md. Code, Local Government § 20-801

(a) “Public local law” has the meaning stated in Article XI–F, § 1 of the Maryland Constitution. (b) (1) Subject to paragraph (2) of this subsection, by public local law, the county commissioners of a code county may impose a development excise tax when a subdivision lot is initially sold or transferred to finance any of the capital costs of additional or expanded public school facilities or improvements. (2) A county that imposes a development impact fee may not impose a development excise tax under this section. (c) (1) Before passing a public local law imposing a development excise tax or altering the amount of the tax, the county commissioners shall hold a public hearing. (2) Notice of the hearing shall be published in at least one newspaper of general circulation in the county not less than 3 or more than 14 days before the hearing. (3) The notice shall state: (i) the subject of the hearing; (ii) the time and place that the hearing will occur; (iii) the amount of the tax; and (iv) when during the subdivision process the tax shall be paid. (d) (1) A development excise tax imposed under this section by a county other than a code county in the Eastern Shore class may not exceed $2,000 per lot. (2) A development excise tax imposed under this section by a code county in the Eastern Shore class may not exceed $5,000 per lot. (e) (1) The county commissioners shall deposit development excise taxes in an account known as the “educational facilities improvement fund”. (2) Money in the educational facilities improvement fund may be used only to pay for capital projects, or for debt incurred for capital projects, for additional or expanded public school facilities or improvements.

Md. Code, Local Government § 20-802

(a) “Public local law” has the meaning stated in Article XI–F, § 1 of the Maryland Constitution. (b) (1) Subject to paragraph (2) of this subsection, by public local law, the county commissioners of a code county may impose a development excise tax when a subdivision lot is initially sold or transferred to finance any of the costs of purchasing development rights on agricultural land. (2) A county that imposes a development impact fee may not impose a development excise tax under this section. (c) (1) Before passing a public local law imposing a development excise tax or altering the amount of the tax, the county commissioners shall hold a public hearing. (2) Notice of the hearing shall be published in at least one newspaper of general circulation in the county not less than 3 or more than 14 days before the hearing. (3) The notice shall state: (i) the subject of the hearing; (ii) the time and place that the hearing will occur; (iii) the amount of the tax; and (iv) when during the subdivision process the tax shall be paid. (d) A development excise tax imposed under this section may not exceed $750 per lot. (e) (1) The county commissioners shall deposit development excise taxes in an account known as the “agricultural land preservation fund”. (2) Money in the agricultural land preservation fund may be used only to pay for the purchase of development rights on agricultural land.

Md. Code, Local Government § 20-803

(a) By ordinance, the County Commissioners of Calvert County may impose a building excise tax on any building construction in Calvert County. (b) The County Commissioners of Calvert County shall specify in the ordinance the types of building construction that are subject to the tax. (c) The County Commissioners of Calvert County may impose different tax rates on different types of building construction. (d) The revenues from the tax: (1) shall be deposited in the county’s general fund; and (2) may be used for any lawful purpose in the county.

Md. Code, Local Government § 20-804

(a) (1) In this section the following words have the meanings indicated. (2) “Dwelling type” means a single family detached home, town house, or multifamily housing unit. (3) “New residential development” means the development of land that results in the issuance of a use and occupancy permit for a residential dwelling unit. (4) “New school capacity construction bonds” means 10–year bonds issued by the County Commissioners of Charles County under § 19–616 of this article. (b) (1) By local law, the County Commissioners of Charles County may impose a fair share school construction excise tax against the owner of real property that is improved by new residential development. (2) Before enacting a local law under this section, the county commissioners shall hold a public hearing and provide reasonable notice of the hearing. (c) (1) (i) For fiscal year 2003, the tax may not exceed: 1. for a single–family detached home, $9,700; 2. for a town house, $9,200; and 3. for a multifamily housing unit, $7,000. (ii) For fiscal year 2004 through fiscal year 2015, the tax may not exceed the limits set forth in subparagraph (i) of this paragraph altered by the same percentage as the change in the producer price index for the materials and components for construction, as reported by the United States Department of Labor, for the fiscal year preceding the year for which the amount is being calculated. (iii) The county commissioners may alter the base tax rates for each dwelling type for fiscal year 2016 and for every fourth fiscal year thereafter to reflect the number of students generated by each dwelling type and the cost of school construction in the county. (iv) For each fiscal year after fiscal year 2016 in which the base tax rates are not adjusted under subparagraph (iii) of this paragraph, the tax rates may not exceed the rates imposed in the preceding fiscal year altered by the same percentage as the change in the average statewide per–square–foot school building cost as calculated by the Interagency Commission on School Construction in the calendar year preceding the year for which the amount is being calculated. (2) Before setting the rate of the tax for each fiscal year, the County Commissioners of Charles County shall conduct a study to determine: (i) the current amount of total costs incurred to construct new capacity for public elementary, middle, and high school facilities in the county, including: 1. costs for land acquisition, architectural and engineering design, infrastructure, new classrooms, equipment, interest on bond principal, and bond issuance; and 2. an amount equal to the total square footage of new public elementary, middle, and high school facilities in the county multiplied by the State square foot construction allowance, less the State funding share; and (ii) the current average number of students in the county by dwelling type. (d) (1) The tax: (i) shall be collected and secured in the same manner as general ad valorem taxes unless otherwise provided by local law; and (ii) is subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as provided for general ad valorem taxes. (2) (i) The tax shall be collected annually over a period of 10 years at level amortized payments of principal and interest. (ii) The rate of interest payable by a property owner shall be set at the rate of interest paid by the county on the new school capacity construction bonds issued in the first year the tax is imposed on that property owner. (3) The tax shall constitute a lien on all taxable real or personal property of the taxpayer for a period of 10 years or until the lien is satisfied by repayment. (4) Prior to the sale or transfer of real property in Charles County that is improved by new residential development, the seller or transferor shall provide notice to the buyer or transferee that includes: (i) a statement that the tax may be imposed on the property; and (ii) the amount of the tax for the dwelling type on the property. (e) The revenues from the tax shall be used to pay the principal and interest on the new school capacity construction bonds as they become due. (f) (1) On or before August 1 each year, the County Commissioners of Charles County shall report to the General Assembly, subject to § 2–1257 of the State Government Article, covering the preceding fiscal year. (2) The report shall include: (i) the amount of the tax set by the county commissioners for each dwelling type; (ii) the amount of proceeds derived from the issuance and sale of the county’s new school capacity construction bonds; (iii) the number of parcels of real property improved by new residential development in Charles County; and (iv) the number of square feet of new public school capacity approved for construction in Charles County by the Interagency Commission on School Construction.

Md. Code, Local Government § 20-805

(a) (1) By ordinance, the County Council of Dorchester County may impose a building excise tax on any building construction in Dorchester County. (2) The tax may be imposed throughout the county, including within municipalities. (b) The County Council of Dorchester County shall specify in the ordinance: (1) the types of building construction that are subject to the tax; (2) the criteria and formulas used to assess the tax; and (3) the tax rates. (c) (1) The County Council of Dorchester County may impose different tax rates on different types of building construction. (2) The tax rates shall relate to the development or growth–related infrastructure needs in the county. (3) The tax rates may not exceed: (i) for residential development, $5,000 per unit; and (ii) for nonresidential development, the lesser of: 1. $1 per square foot; or 2. $5,000 per lot or parcel. (d) (1) The revenues from the tax shall be deposited in a special fund. (2) The special fund may be used only for the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development, including emergency services, sheriff’s offices, and schools. (e) (1) If the tax is imposed within a municipality, the municipality shall assist the county in the collection of the tax by: (i) collecting and remitting the tax to the county; or (ii) requiring the tax be paid to the county in accordance with the county ordinance. (2) (i) A municipality that collects the tax and remits the tax to the county may deduct a fee for administrative costs from the revenues collected. (ii) The fee deducted under subparagraph (i) of this paragraph may not exceed 2% of the revenues collected by the municipality.

Md. Code, Local Government § 20-806

(a) (1) By ordinance, the County Council of Talbot County may impose a building excise tax on any building construction in Talbot County. (2) The tax may be imposed throughout the county, including within municipalities. (b) The County Council of Talbot County shall specify in the ordinance: (1) the types of building construction that are subject to the tax; (2) the criteria and formulas used to assess the tax; and (3) the tax rates. (c) (1) The County Council of Talbot County may impose different tax rates on different types of building construction. (2) The tax rates shall relate to the development or growth–related infrastructure needs in the county. (3) The tax rates may not exceed $2,000 per lot or parcel. (d) (1) The revenues from the tax shall be deposited in a special fund. (2) The special fund may be used only for the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development, including: (i) bridges; (ii) parks and recreational facilities; (iii) roads; (iv) schools; and (v) storm drainage facilities. (e) If the tax is imposed within a municipality, the municipality shall assist the county in the collection of the tax by: (1) collecting and remitting the tax to the county; or (2) requiring the tax be paid to the county in accordance with the county ordinance. (f) Talbot County shall adopt a revenue sharing mechanism to apportion an appropriate share of revenues from the tax to the municipalities within the county.

Md. Code, Local Government § 20-807

(a) By ordinance, the County Commissioners of St. Mary’s County may impose a building excise tax on any building construction in St. Mary’s County. (b) The County Commissioners of St. Mary’s County shall specify in the ordinance the types of building construction that are subject to the tax. (c) The County Commissioners of St. Mary’s County may impose different tax rates on different types of building construction. (d) The revenues from the tax: (1) shall be deposited in the county’s general fund; and (2) may be used for any lawful purpose in the county.

Md. Code, Local Government § 20-901

(a) In this part the following words have the meanings indicated. (b) “Home amenity” means any portion, whether indoors or outdoors, of a residential property, excluding bedrooms or any portion of the property intended for sleeping quarters, that is occupied by the hour and for not more than 15 hours consecutively. (c) “Home amenity rental” means the temporary use in exchange for consideration of a home amenity. (d) “Home amenity rental charge” means a charge for a home amenity rental, excluding any charge for services. (e) “Home amenity rental tax” means the tax on a home amenity rental charge. (f) “Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.

Md. Code, Local Government § 20-902

This part applies only to: (1) a charter county; (2) a code county; (3) Calvert County; (4) Carroll County; (5) Cecil County; (6) Garrett County; (7) St. Mary’s County; (8) Somerset County; and (9) Washington County.

Md. Code, Local Government § 20-903

(a) A county may impose, by resolution, a home amenity rental tax. (b) (1) This subsection applies only to Calvert County, Charles County, and St. Mary’s County. (2) The governing body of a county shall hold a public hearing before imposing a home amenity rental tax. (3) The hearing: (i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and (ii) may not be part of the annual budget hearing.

Md. Code, Local Government § 20-904

(a) Subject to this section, the home amenity rental tax rate is the rate that the county sets by resolution. (b) The home amenity rental tax rate may not exceed: (1) except as otherwise provided in this section, 1.5% in a code county; (2) 1.5% in Cecil County; (3) 2% in Talbot County; (4) 2.5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County; (5) 3% in Wicomico County; and (6) 4% in Garrett County. (c) With the unanimous consent of the county commissioners: (1) a code county other than a Western Maryland code county may set a home amenity rental tax rate up to 2.5%; and (2) a Western Maryland code county may set a home amenity rental tax rate up to 4%. (d) The home amenity rental tax rate in Washington County is 3%.

Md. Code, Local Government § 20-905

To provide for the orderly, systematic, and thorough administration of the home amenity rental tax, a county may adopt regulations that: (1) are consistent with this part; and (2) conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax – General Article.

Md. Code, Local Government § 20-909

(a) Except as provided in subsection (b) of this section, a municipality may impose, by ordinance or resolution, a home amenity rental tax. (b) A municipality may not impose a home amenity rental tax if the municipality is located in a county that does not impose a home amenity rental tax under this subtitle.

Md. Code, Local Government § 20-910

(a) Subject to subsection (b) of this section, a municipality shall set the rate of the home amenity rental tax. (b) The home amenity rental tax for a municipality may not exceed 1%.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatutesFetched: 10/16/2026

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