Maryland § 20-904
Full text of Maryland Maryland Code § 20-904, with citation guidance and answers to common questions.
§ 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%.
Frequently Asked Questions About Maryland § 20-904
What does Maryland Code § 20-904 cover?
Section 20-904 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 § 20-904?
A common citation format is "Maryland Code § 20-904" (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 § 20-904 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.