Md. Code, Local Government § 20-403
This is the official text of Md. Code, Local Government § 20-403, part of Maryland’s Code, Local Government — governs the powers and operations of Maryland counties and municipalities.
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§20–403.
Official statutory text
§20–403. 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(2) Any local law, ordinance, or resolution that is preempted under paragraph (1) of this subsection is not repealed but shall be administered in conformity with State law.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.
(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.
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