** TAKES EFFECT JULY 1, 2024 PER CHAPTER 805 OF 2023 ** (a) Subject to this section, the home amenity rental tax rate is the rate that the county sets by resolution. (b) The home amenity rental tax rate may not exceed: (1) except as otherwise provided in this section, 1.5% in a code county; (2) 1.5% in Cecil County; (3) 2% in Talbot County; (4) 2.5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County; (5) 3% in Wicomico County; and (6) 4% 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 home amenity rental tax rate up to 2.5%; and (2) a Western Maryland code county may set a home amenity rental tax rate up to 4%. (d) The home amenity rental tax rate in Washington County is 3%.