(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.
Maryland Legal Code