** TAKES EFFECT JULY 1, 2024 PER CHAPTER 805 OF 2023 ** (a) Except as provided in subsection (b) of this section, a municipality may impose, by ordinance or resolution, a home amenity rental tax. (b) A municipality may not impose a home amenity rental tax if the municipality is located in a county that does not impose a home amenity rental tax under this subtitle.
Maryland Legal Code