(a) Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution. (b) The hotel rental tax rate may not exceed: (1) except as otherwise provided in this section, 3% in a code county; (2) 3% in Cecil County; (3) 4% in Talbot County; (4) 5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County; (5) 6% in Wicomico County; and (6) 8% 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 hotel rental tax rate up to 5%; and (2) a Western Maryland code county may set a hotel rental tax rate up to 8%. (d) The hotel rental tax rate in Washington County is 6%.
Maryland Legal Code