Md. Code, Local Government § 20-436
This is the official text of Md. Code, Local Government § 20-436, part of Maryland’s Code, Local Government — governs the powers and operations of Maryland counties and municipalities.
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§20–436.
Official statutory text
§20–436. IN EFFECT
If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.
§20–436. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
If a county has the authority under Part I of this subtitle or any other law to impose a hotel rental tax to accommodate a hotel rental tax imposed under this part by a municipality, the county may impose a hotel rental tax rate in the municipality that is lower than the hotel rental tax rate imposed outside the municipality.
If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.
§20–436. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
If a county has the authority under Part I of this subtitle or any other law to impose a hotel rental tax to accommodate a hotel rental tax imposed under this part by a municipality, the county may impose a hotel rental tax rate in the municipality that is lower than the hotel rental tax rate imposed outside the municipality.
Status: in_force · Read it on the official government site
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