Maryland § 20-403 - IN EFFECT
Full text of Maryland Maryland Code § 20-403 — IN EFFECT, with citation guidance and answers to common questions.
§ 20-403. IN EFFECT
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(2) Any local law, ordinance, or resolution that is preempted under paragraph (1) of this subsection is not repealed but shall be administered in conformity with State law.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.
Frequently Asked Questions About Maryland § 20-403
What does Maryland Code § 20-403 cover?
Section 20-403 ("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 § 20-403?
A common citation format is "Maryland Code § 20-403" (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 § 20-403 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.