Maryland § 20-432 - IN EFFECT
Full text of Maryland Maryland Code § 20-432 — IN EFFECT, with citation guidance and answers to common questions.
§ 20-432. IN EFFECT
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.
Frequently Asked Questions About Maryland § 20-432
What does Maryland Code § 20-432 cover?
Section 20-432 ("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 § 20-432?
A common citation format is "Maryland Code § 20-432" (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 § 20-432 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.