Md. Code, Local Government § 20-401

§20–401. 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.