Maryland § 20-404 - IN EFFECT

§ 20-404. IN EFFECT

    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.