Maryland § 20-401 - IN EFFECT
Full text of Maryland Maryland Code § 20-401 — IN EFFECT, with citation guidance and answers to common questions.
§ 20-401. IN EFFECT
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.
Frequently Asked Questions About Maryland § 20-401
What does Maryland Code § 20-401 cover?
Section 20-401 ("IN EFFECT") is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 20-401?
A common citation format is "Maryland Code § 20-401" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 20-401 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.