| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | ||
| 3 | 3 | EXPLANATION: CAPITALS INDICATE MATTER ADDE D TO EXISTING LAW . | |
| 4 | 4 | [Brackets] indicate matter deleted from existing law. | |
| 5 | - | Underlining indicates amendments to bill. | |
| 6 | - | Strike out indicates matter stricken from the bill by amendment or deleted from the law by | |
| 7 | - | amendment. | |
| 8 | 5 | *hb1064* | |
| 9 | 6 | ||
| 10 | 7 | HOUSE BILL 1064 | |
| 11 | 8 | Q4, Q8 3lr2239 | |
| 12 | 9 | CF SB 691 | |
| 13 | 10 | By: Delegate Vogel | |
| 14 | 11 | Introduced and read first time: February 10, 2023 | |
| 15 | 12 | Assigned to: Ways and Means | |
| 16 | - | Committee Report: Favorable with amendments | |
| 17 | - | House action: Adopted | |
| 18 | - | Read second time: March 26, 2023 | |
| 19 | 13 | ||
| 20 | - | ||
| 14 | + | A BILL ENTITLED | |
| 21 | 15 | ||
| 22 | 16 | AN ACT concerning 1 | |
| 23 | 17 | ||
| 24 | 18 | Home Amenity Rentals – Sales and Use Tax Imposed and Local Tax Authorized 2 | |
| 25 | 19 | ||
| 26 | 20 | FOR the purpose of applying the sales and use tax to a sale or use of certain home amenity 3 | |
| 27 | 21 | rentals; authorizing a county or municipality to impose a certain home amenity 4 | |
| 28 | 22 | rental tax under certain circumstances and subject to certain limitations; and 5 | |
| 29 | 23 | generally relating to the taxation of home amenity rentals. 6 | |
| 30 | 24 | ||
| 31 | 25 | BY renumbering 7 | |
| 32 | 26 | Article – Tax – General 8 | |
| 33 | 27 | Section 11–101(c–6) through (c–8) 9 | |
| 34 | 28 | to be Section 11–101(c–10) through (c–12), respectively 10 | |
| 35 | 29 | Annotated Code of Maryland 11 | |
| 36 | 30 | (2022 Replacement Volume) 12 | |
| 37 | 31 | ||
| 38 | 32 | BY repealing and reenacting, without amendments, 13 | |
| 39 | 33 | Article – Tax – General 14 | |
| 40 | 34 | Section 11–101(a) and (l)(1) 15 | |
| 41 | 35 | Annotated Code of Maryland 16 | |
| 42 | 36 | (2022 Replacement Volume) 17 | |
| 43 | 37 | ||
| 44 | 38 | BY adding to 18 | |
| 45 | 39 | Article – Tax – General 19 | |
| 46 | 40 | Section 11–101(c–6) through (c–9) 20 | |
| 47 | 41 | Annotated Code of Maryland 21 | |
| 48 | - | (2022 Replacement Volume) 22 2 HOUSE BILL 1064 | |
| 42 | + | (2022 Replacement Volume) 22 | |
| 43 | + | ||
| 44 | + | BY repealing and reenacting, with amendments, 23 | |
| 45 | + | Article – Tax – General 24 | |
| 46 | + | Section 11–101(k)(1), (l)(5) and (6), and (o)(1) 25 | |
| 47 | + | Annotated Code of Maryland 26 | |
| 48 | + | (2022 Replacement Volume) 27 2 HOUSE BILL 1064 | |
| 49 | 49 | ||
| 50 | 50 | ||
| 51 | 51 | ||
| 52 | - | BY repealing and reenacting, with amendments, 1 | |
| 53 | - | Article – Tax – General 2 | |
| 54 | - | Section 11–101(k)(1), (l)(5) and (6), and (o)(1) 3 | |
| 55 | - | Annotated Code of Maryland 4 | |
| 56 | - | (2022 Replacement Volume) 5 | |
| 52 | + | BY adding to 1 | |
| 53 | + | Article – Local Government 2 | |
| 54 | + | Section 20–901 through 20–911 to be under the new subtitle “Subtitle 9. Local Home 3 | |
| 55 | + | Amenity Rental Tax” 4 | |
| 56 | + | Annotated Code of Maryland 5 | |
| 57 | + | (2013 Volume and 2022 Supplement) 6 | |
| 57 | 58 | ||
| 58 | - | BY adding to 6 | |
| 59 | - | Article – Local Government 7 | |
| 60 | - | Section 20–901 through 20–911 to be under the new subtitle “Subtitle 9. Local Home 8 | |
| 61 | - | Amenity Rental Tax” 9 | |
| 62 | - | Annotated Code of Maryland 10 | |
| 63 | - | (2013 Volume and 2022 Supplement) 11 | |
| 59 | + | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 7 | |
| 60 | + | That Section(s) 11–101(c–6) through (c–8) of Article – Tax – General of the Annotated Code 8 | |
| 61 | + | of Maryland be renumbered to be Section(s) 11–101(c–10) through (c–12), respectively. 9 | |
| 64 | 62 | ||
| 65 | - | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12 | |
| 66 | - | That Section(s) 11–101(c–6) through (c–8) of Article – Tax – General of the Annotated Code 13 | |
| 67 | - | of Maryland be renumbered to be Section(s) 11–101(c–10) through (c–12), respectively. 14 | |
| 63 | + | SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 10 | |
| 64 | + | as follows: 11 | |
| 68 | 65 | ||
| 69 | - | SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 15 | |
| 70 | - | as follows: 16 | |
| 66 | + | Article – Tax – General 12 | |
| 71 | 67 | ||
| 72 | - | ||
| 68 | + | 11–101. 13 | |
| 73 | 69 | ||
| 74 | - | ||
| 70 | + | (a) In this title the following words have the meanings indicated. 14 | |
| 75 | 71 | ||
| 76 | - | (a) In this title the following words have the meanings indicated. 19 | |
| 72 | + | (C–6) “HOME AMENITY ” MEANS ANY PORTION , WHETHER INDOORS OR 15 | |
| 73 | + | OUTDOORS, OF A RESIDENTI AL PROPERTY , EXCLUDING BEDROOMS O R ANY 16 | |
| 74 | + | PORTION OF THE PROPE RTY INTENDED FOR SLE EPING QUARTERS , THAT IS 17 | |
| 75 | + | OCCUPIED BY THE HOUR AND FOR NOT MORE THA N 15 HOURS CONSECUTIVELY . 18 | |
| 77 | 76 | ||
| 78 | - | (C–6) “HOME AMENITY ” MEANS ANY PORTION , WHETHER INDOORS OR 20 | |
| 79 | - | OUTDOORS, OF A RESIDENTIAL PRO PERTY, EXCLUDING BEDROOMS O R ANY 21 | |
| 80 | - | PORTION OF THE PROPE RTY INTENDED FOR SLE EPING QUARTERS , THAT IS 22 | |
| 81 | - | OCCUPIED BY THE HOUR AND FOR NOT MORE THA N 15 HOURS CONSE CUTIVELY. 23 | |
| 77 | + | (C–7) “HOME AMENITY RENTAL ” MEANS THE TEMPORARY USE IN EXCHANGE 19 | |
| 78 | + | FOR CONSIDERATION OF A HOME AMENITY . 20 | |
| 82 | 79 | ||
| 83 | - | (C–7) “HOME AMENITY RENTAL ” MEANS THE TEMPORARY USE IN EXCHANGE 24 | |
| 84 | - | FOR CONSIDERATION OF A HOME AMENITY . 25 | |
| 80 | + | (C–8) (1) “HOME AMENITY RENTAL I NTERMEDIARY ” MEANS A PERSON , 21 | |
| 81 | + | OTHER THAN A HOME AM ENITY RENTAL PROVIDE R, WHO FACILITATES THE SALE OR 22 | |
| 82 | + | USE OF A HOME AMENIT Y AND CHARGES A BUYE R THE TAXABLE PRICE FOR THE 23 | |
| 83 | + | HOME AMENITY RENTAL . 24 | |
| 85 | 84 | ||
| 86 | - | ( | |
| 87 | - | ||
| 88 | - | ||
| 89 | - | HOME AMENITY | |
| 85 | + | (2) FOR PURPO SES OF THIS SUBSECTI ON, A PERSON SHALL BE 25 | |
| 86 | + | CONSIDERED TO FACILI TATE THE SALE OR USE OF A HOME AMENITY IF THE PERSON 26 | |
| 87 | + | BROKERS, COORDINATES , OR IN ANY OTHER WAY ARRANGES FOR THE SAL E OR USE 27 | |
| 88 | + | OF A HOME AMENITY BY A BUYER. 28 | |
| 90 | 89 | ||
| 91 | - | ( | |
| 92 | - | ||
| 93 | - | ||
| 94 | - | OF | |
| 90 | + | (C–9) “HOME AMENITY RENTAL P LATFORM” MEANS AN INTERNET–BASED 29 | |
| 91 | + | DIGITAL ENTITY THAT : 30 | |
| 92 | + | ||
| 93 | + | (1) ADVERTISES THE AVAIL ABILITY OF HOME AMEN ITIES; AND 31 | |
| 95 | 94 | HOUSE BILL 1064 3 | |
| 96 | 95 | ||
| 97 | 96 | ||
| 98 | - | (C–9) “HOME AMENITY RENTAL P LATFORM” MEANS AN INTERNET–BASED 1 | |
| 99 | - | DIGITAL ENTITY THAT : 2 | |
| 97 | + | (2) RECEIVES COMPENSATIO N FOR FACILITATING R ESERVATIONS OR 1 | |
| 98 | + | PROCESSING BOOKING T RANSACTIONS ON BEHAL F OF THE OWNER , OPERATOR, OR 2 | |
| 99 | + | MANAGER OF A HOME AMENITY. 3 | |
| 100 | 100 | ||
| 101 | - | (1) | |
| 101 | + | (k) (1) “Tangible personal property” means: 4 | |
| 102 | 102 | ||
| 103 | - | (2) RECEIVES COMPENSATIO N FOR FACILITATING R ESERVATIONS OR 4 | |
| 104 | - | PROCESSING BOOKING T RANSACTIONS ON BEHAL F OF THE OWNER , OPERATOR, OR 5 | |
| 105 | - | MANAGER OF A HOME AM ENITY. 6 | |
| 103 | + | (i) corporeal personal property of any nature; 5 | |
| 106 | 104 | ||
| 107 | - | ( | |
| 105 | + | (ii) an accommodation; [or] 6 | |
| 108 | 106 | ||
| 109 | - | ( | |
| 107 | + | (iii) a short–term rental; OR 7 | |
| 110 | 108 | ||
| 111 | - | ( | |
| 109 | + | (IV) A HOME AMENITY RENTA L. 8 | |
| 112 | 110 | ||
| 113 | - | (iii) a short–term rental; OR 10 | |
| 111 | + | (l) (1) “Taxable price” means the value, in money, of the consideration of any 9 | |
| 112 | + | kind that is paid, delivered, payable, or deliverable by a buyer to a vendor in the 10 | |
| 113 | + | consummation and complete performance of a sale without deduction for any expense or 11 | |
| 114 | + | cost, including the cost of: 12 | |
| 114 | 115 | ||
| 115 | - | ( | |
| 116 | + | (i) any labor or service rendered; 13 | |
| 116 | 117 | ||
| 117 | - | (l) (1) “Taxable price” means the value, in money, of the consideration of any 12 | |
| 118 | - | kind that is paid, delivered, payable, or deliverable by a buyer to a vendor in the 13 | |
| 119 | - | consummation and complete performance of a sale without deduction for any expense or 14 | |
| 120 | - | cost, including the cost of: 15 | |
| 118 | + | (ii) any material used; or 14 | |
| 121 | 119 | ||
| 122 | - | ( | |
| 120 | + | (iii) any property, digital code, or digital product sold. 15 | |
| 123 | 121 | ||
| 124 | - | ( | |
| 122 | + | (5) “Taxable price” includes[,]: 16 | |
| 125 | 123 | ||
| 126 | - | (iii) any property, digital code, or digital product sold. 18 | |
| 124 | + | (I) for the sale or use of an accommodation facilitated by an 17 | |
| 125 | + | accommodations intermediary or a short–term rental platform, the full amount of the 18 | |
| 126 | + | consideration paid by a buyer for the sale or use of an accommodation, but not including 19 | |
| 127 | + | any tax that is remitted to a taxing authority; AND 20 | |
| 127 | 128 | ||
| 128 | - | (5) “Taxable price” includes[,]: 19 | |
| 129 | + | (II) FOR THE SALE OR USE OF A HOME AMENITY RE NTAL 21 | |
| 130 | + | FACILITATED BY A HOM E AMENITY RENTAL INTERMEDIA RY OR HOME AMENITY 22 | |
| 131 | + | RENTAL PLATFORM , THE FULL AMOUNT OF C ONSIDERATION PAID BY A BUYER FOR 23 | |
| 132 | + | THE SALE OR USE OF A HOME AMENITY RENTAL , BUT NOT INCLUDING AN Y TAX THAT 24 | |
| 133 | + | IS REMITTED TO A TAX ING AUTHORITY . 25 | |
| 129 | 134 | ||
| 130 | - | (I) for the sale or use of an accommodation facilitated by an 20 | |
| 131 | - | accommodations intermediary or a short–term rental platform, the full amount of the 21 | |
| 132 | - | consideration paid by a buyer for the sale or use of an accommodation, but not including 22 | |
| 133 | - | any tax that is remitted to a taxing authority; AND 23 | |
| 135 | + | (6) “Taxable price” does not include[,]: 26 | |
| 134 | 136 | ||
| 135 | - | (II) FOR THE SALE OR USE OF A HOME AMENITY RE NTAL 24 | |
| 136 | - | FACILITATED BY A HOM E AMENITY RENTAL INT ERMEDIARY OR HOME AM ENITY 25 | |
| 137 | - | RENTAL PLATFORM , THE FULL AMOUNT OF C ONSIDERATION PAID BY A BUYER FOR 26 | |
| 138 | - | THE SALE OR USE OF A HOME AMENITY RENTAL , BUT NOT INCLUDING ANY TAX THAT 27 | |
| 139 | - | IS REMITTED TO A TAX ING AUTHORITY . 28 | |
| 140 | - | ||
| 141 | - | (6) “Taxable price” does not include[,]: 29 | |
| 137 | + | (I) for the sale or use of an accommodation facilitated by an 27 | |
| 138 | + | accommodations intermediary or a short–term rental platform, a commission paid by an 28 | |
| 139 | + | accommodations provider to a person after facilitating the sale or use of an accommodation; 29 | |
| 140 | + | OR 30 | |
| 142 | 141 | 4 HOUSE BILL 1064 | |
| 143 | 142 | ||
| 144 | 143 | ||
| 145 | - | ( | |
| 146 | - | ||
| 147 | - | ||
| 148 | - | OR 4 | |
| 144 | + | (II) FOR THE SALE OR USE OF A HOME AMENITY RE NTAL 1 | |
| 145 | + | FACILITATED BY A HOM E AMENITY RENTAL INT ERMEDIARY OR HOME AM ENITY 2 | |
| 146 | + | RENTAL PLATFORM , A COMMISSION PAID BY A HOME AMENITY RENTA L PROVIDER 3 | |
| 147 | + | TO A PERSON AFTER FA CILITATING THE SALE OR USE OF A HOME AME NITY RENTAL. 4 | |
| 149 | 148 | ||
| 150 | - | (II) FOR THE SALE OR USE OF A HOME AMENITY RE NTAL 5 | |
| 151 | - | FACILITATED BY A HOM E AMENITY RENTAL INT ERMEDIARY OR HOME AM ENITY 6 | |
| 152 | - | RENTAL PLATFORM , A COMMISSION PAID BY A HOME AMENITY RENTAL PROVID ER 7 | |
| 153 | - | TO A PERSON AFTER FA CILITATING THE SALE OR USE OF A HOME AME NITY RENTAL. 8 | |
| 149 | + | (o) (1) “Vendor” means a person who: 5 | |
| 154 | 150 | ||
| 155 | - | (o) (1) “Vendor” means a person who: 9 | |
| 151 | + | (i) engages in the business of an out–of–state vendor, as defined in 6 | |
| 152 | + | § 11–701 of this title; 7 | |
| 156 | 153 | ||
| 157 | - | ( | |
| 158 | - | ||
| 154 | + | (ii) engages in the business of a retail vendor, as defined in § 11–701 8 | |
| 155 | + | of this title; 9 | |
| 159 | 156 | ||
| 160 | - | (ii) engages in the business of a retail vendor, as defined in § 11–701 12 | |
| 161 | - | of this title; 13 | |
| 157 | + | (iii) holds a special license issued under § 11–707 of this title; 10 | |
| 162 | 158 | ||
| 163 | - | (iii) holds a special license issued under § 11–707 of this title; 14 | |
| 159 | + | (iv) is an accommodations intermediary OR A HOME AMENITY 11 | |
| 160 | + | RENTAL INTERMEDIARY ; 12 | |
| 164 | 161 | ||
| 165 | - | ( | |
| 166 | - | ||
| 162 | + | (v) is a short–term rental platform OR HOME AMENITY RENT AL 13 | |
| 163 | + | PLATFORM ; 14 | |
| 167 | 164 | ||
| 168 | - | (v) is a short–term rental platform OR HOME AMENITY RENT AL 17 | |
| 169 | - | PLATFORM ; 18 | |
| 165 | + | (vi) engages in the business of a marketplace facilitator; or 15 | |
| 170 | 166 | ||
| 171 | - | ( | |
| 167 | + | (vii) engages in the business of a marketplace seller. 16 | |
| 172 | 168 | ||
| 173 | - | ||
| 169 | + | Article – Local Government 17 | |
| 174 | 170 | ||
| 175 | - | ||
| 171 | + | SUBTITLE 9. LOCAL HOME AMENITY RENTAL TAX. 18 | |
| 176 | 172 | ||
| 177 | - | ||
| 173 | + | PART I. COUNTY HOME AMENITY RENTAL TAX. 19 | |
| 178 | 174 | ||
| 179 | - | ||
| 175 | + | 20–901. 20 | |
| 180 | 176 | ||
| 181 | - | 20–901. 24 | |
| 177 | + | (A) IN THIS PART THE FOLL OWING WORDS HAVE THE MEANINGS 21 | |
| 178 | + | INDICATED. 22 | |
| 182 | 179 | ||
| 183 | - | (A) IN THIS PART THE FOLL OWING WORDS HAVE THE MEANINGS 25 | |
| 184 | - | INDICATED. 26 | |
| 180 | + | (B) “HOME AMENITY ” MEANS ANY PORTION , WHETHER INDOORS OR 23 | |
| 181 | + | OUTDOORS, OF A RESIDENTIAL PRO PERTY, EXCLUDING BEDROOMS O R ANY 24 | |
| 182 | + | PORTION OF THE PROPE RTY INTENDED FOR SLE EPING QUARTERS , THAT IS 25 | |
| 183 | + | OCCUPIED BY THE HOUR AND FOR NOT MORE THA N 15 HOURS CONSECUTIVELY . 26 | |
| 185 | 184 | ||
| 186 | - | (B) “HOME AMENITY ” MEANS ANY PORTION , WHETHER INDOORS OR 27 | |
| 187 | - | OUTDOORS, OF A RESIDENTIAL PRO PERTY, EXCLUDING BEDROOMS O R ANY 28 | |
| 188 | - | PORTION OF THE PROPERTY INTENDE D FOR SLEEPING QUART ERS, THAT IS 29 | |
| 189 | - | OCCUPIED BY THE HOUR AND FOR NOT MORE THA N 15 HOURS CONSECUTIVELY . 30 HOUSE BILL 1064 5 | |
| 185 | + | (C) “HOME AMENITY RENTAL ” MEANS THE TEMPORARY USE IN EXCHANGE 27 | |
| 186 | + | FOR CONSIDERATION OF A HOME AMENITY . 28 | |
| 187 | + | HOUSE BILL 1064 5 | |
| 188 | + | ||
| 189 | + | ||
| 190 | + | (D) “HOME AMENITY RENTAL C HARGE” MEANS A CHARGE FOR A HOME 1 | |
| 191 | + | AMENITY RENTAL , EXCLUDING ANY CHARGE FOR SERVICES. 2 | |
| 192 | + | ||
| 193 | + | (E) “HOME AMENITY RENTAL T AX” MEANS THE TAX ON A HOME AMENITY 3 | |
| 194 | + | RENTAL CHARGE . 4 | |
| 195 | + | ||
| 196 | + | (F) “WESTERN MARYLAND CODE COUNTY ” MEANS A CODE COUNTY IN THE 5 | |
| 197 | + | WESTERN MARYLAND CLASS AS EST ABLISHED UNDER § 9–302 OF THIS ARTICLE. 6 | |
| 198 | + | ||
| 199 | + | 20–902. 7 | |
| 200 | + | ||
| 201 | + | THIS PART APPLIES ONL Y TO: 8 | |
| 202 | + | ||
| 203 | + | (1) A CHARTER COUNTY ; 9 | |
| 204 | + | ||
| 205 | + | (2) A CODE COUNTY ; 10 | |
| 206 | + | ||
| 207 | + | (3) CALVERT COUNTY; 11 | |
| 208 | + | ||
| 209 | + | (4) CARROLL COUNTY; 12 | |
| 210 | + | ||
| 211 | + | (5) CECIL COUNTY; 13 | |
| 212 | + | ||
| 213 | + | (6) GARRETT COUNTY; 14 | |
| 214 | + | ||
| 215 | + | (7) ST. MARY’S COUNTY; 15 | |
| 216 | + | ||
| 217 | + | (8) SOMERSET COUNTY; AND 16 | |
| 218 | + | ||
| 219 | + | (9) WASHINGTON COUNTY. 17 | |
| 220 | + | ||
| 221 | + | 20–903. 18 | |
| 222 | + | ||
| 223 | + | (A) A COUNTY MAY IMPOSE , BY RESOLUTION , A HOME AMENITY RENTA L 19 | |
| 224 | + | TAX. 20 | |
| 225 | + | ||
| 226 | + | (B) (1) THIS SUBSECTION APPLI ES ONLY TO CALVERT COUNTY, 21 | |
| 227 | + | CHARLES COUNTY, AND ST. MARY’S COUNTY. 22 | |
| 228 | + | ||
| 229 | + | (2) THE GOVERNING BODY OF A COUNTY SHALL HOLD A PUBLIC 23 | |
| 230 | + | HEARING BEFORE IMPOS ING A HOME AMENITY R ENTAL TAX. 24 | |
| 231 | + | ||
| 232 | + | (3) THE HEARING: 25 6 HOUSE BILL 1064 | |
| 190 | 233 | ||
| 191 | 234 | ||
| 192 | 235 | ||
| 193 | - | (C) “HOME AMENITY RENTAL ” MEANS THE TEMPORARY USE IN EXCHANGE 1 | |
| 194 | - | FOR CONSIDERATION OF A HOME AMENITY . 2 | |
| 236 | + | (I) SHALL BE ADVERTISED TWICE IN A NE WSPAPER OF 1 | |
| 237 | + | GENERAL CIRCULATION IN THE COUNTY AT LEA ST 10 DAYS BEFORE THE HEAR ING; 2 | |
| 238 | + | AND 3 | |
| 195 | 239 | ||
| 196 | - | (D) “HOME AMENITY RENTAL C HARGE” MEANS A CHARGE FOR A HOME 3 | |
| 197 | - | AMENITY RENTAL , EXCLUDING ANY CHARGE FOR SERVICES. 4 | |
| 240 | + | (II) MAY NOT BE PART OF T HE ANNUAL BUDGET HEA RING. 4 | |
| 198 | 241 | ||
| 199 | - | (E) “HOME AMENITY RENTAL T AX” MEANS THE TAX ON A H OME AMENITY 5 | |
| 200 | - | RENTAL CHARGE . 6 | |
| 242 | + | 20–904. 5 | |
| 201 | 243 | ||
| 202 | - | ( | |
| 203 | - | ||
| 244 | + | (A) SUBJECT TO THIS SECTI ON, THE HOME AMENITY REN TAL TAX RATE IS 6 | |
| 245 | + | THE RATE THAT THE CO UNTY SETS BY RESOLUTION. 7 | |
| 204 | 246 | ||
| 205 | - | ||
| 247 | + | (B) THE HOME AMENITY RENT AL TAX RATE MAY NOT EXCEED: 8 | |
| 206 | 248 | ||
| 207 | - | THIS PART APPLIES ONL Y TO: 10 | |
| 249 | + | (1) EXCEPT AS OTHERWISE PROVIDED IN THIS SEC TION, 1.5% IN A 9 | |
| 250 | + | CODE COUNTY ; 10 | |
| 208 | 251 | ||
| 209 | - | ( | |
| 252 | + | (2) 1.5% IN CECIL COUNTY; 11 | |
| 210 | 253 | ||
| 211 | - | ( | |
| 254 | + | (3) 2% IN TALBOT COUNTY; 12 | |
| 212 | 255 | ||
| 213 | - | (3) CALVERT COUNTY; 13 | |
| 256 | + | (4) 2.5% IN CALVERT COUNTY, CARROLL COUNTY, CHARLES 13 | |
| 257 | + | COUNTY, DORCHESTER COUNTY, FREDERICK COUNTY, ST. MARY’S COUNTY, AND 14 | |
| 258 | + | SOMERSET COUNTY; 15 | |
| 214 | 259 | ||
| 215 | - | ( | |
| 260 | + | (5) 3% IN WICOMICO COUNTY; AND 16 | |
| 216 | 261 | ||
| 217 | - | ( | |
| 262 | + | (6) 4% IN GARRETT COUNTY. 17 | |
| 218 | 263 | ||
| 219 | - | ( | |
| 264 | + | (C) WITH THE UNANIMOUS CO NSENT OF THE COUNTY COMMISSIONERS : 18 | |
| 220 | 265 | ||
| 221 | - | (7) ST. MARY’S COUNTY; 17 | |
| 266 | + | (1) A CODE COUNTY OTHER THAN A WESTERN MARYLAND CODE 19 | |
| 267 | + | COUNTY MAY SET A HOM E AMENITY RENTAL TAX RATE UP TO 2.5%; AND 20 | |
| 222 | 268 | ||
| 223 | - | (8) SOMERSET COUNTY; AND 18 | |
| 269 | + | (2) A WESTERN MARYLAND CODE COUNTY MAY SET A HOME AMENI TY 21 | |
| 270 | + | RENTAL TAX RATE UP T O 4%. 22 | |
| 224 | 271 | ||
| 225 | - | ( | |
| 272 | + | (D) THE HOME AMENITY RENT AL TAX RATE IN WASHINGTON COUNTY IS 3%. 23 | |
| 226 | 273 | ||
| 227 | - | 20–903. 20 | |
| 228 | - | ||
| 229 | - | (A) A COUNTY MAY IMPOSE , BY RESOLUTION , A HOME AMENITY RENTA L 21 | |
| 230 | - | TAX. 22 | |
| 231 | - | ||
| 232 | - | (B) (1) THIS SUBSECTION APPLI ES ONLY TO CALVERT COUNTY, 23 | |
| 233 | - | CHARLES COUNTY, AND ST. MARY’S COUNTY. 24 | |
| 234 | - | ||
| 235 | - | (2) THE GOVERNING BODY OF A COUNTY SHALL HOLD A PUBLIC 25 | |
| 236 | - | HEARING BEFORE IMPOS ING A HOME AMENITY R ENTAL TAX. 26 6 HOUSE BILL 1064 | |
| 237 | - | ||
| 238 | - | ||
| 239 | - | ||
| 240 | - | (3) THE HEARING: 1 | |
| 241 | - | ||
| 242 | - | (I) SHALL BE ADVERTISED TWICE IN A NEWSPAPER OF 2 | |
| 243 | - | GENERAL CIRCULATION IN THE COUNTY AT LEA ST 10 DAYS BEFORE THE HEAR ING; 3 | |
| 244 | - | AND 4 | |
| 245 | - | ||
| 246 | - | (II) MAY NOT BE PART OF T HE ANNUAL BUDG ET HEARING. 5 | |
| 247 | - | ||
| 248 | - | 20–904. 6 | |
| 249 | - | ||
| 250 | - | (A) SUBJECT TO THIS SECTI ON, THE HOME AMENITY REN TAL TAX RATE IS 7 | |
| 251 | - | THE RATE THAT THE CO UNTY SETS BY RESOLUT ION. 8 | |
| 252 | - | ||
| 253 | - | (B) THE HOME AMENITY RENT AL TAX RATE MAY NOT EXCEED: 9 | |
| 254 | - | ||
| 255 | - | (1) EXCEPT AS OTHERWISE PROVIDED IN THIS SEC TION, 1.5% IN A 10 | |
| 256 | - | CODE COUNTY; 11 | |
| 257 | - | ||
| 258 | - | (2) 1.5% IN CECIL COUNTY; 12 | |
| 259 | - | ||
| 260 | - | (3) 2% IN TALBOT COUNTY; 13 | |
| 261 | - | ||
| 262 | - | (4) 2.5% IN CALVERT COUNTY, CARROLL COUNTY, CHARLES 14 | |
| 263 | - | COUNTY, DORCHESTER COUNTY, FREDERICK COUNTY, ST. MARY’S COUNTY, AND 15 | |
| 264 | - | SOMERSET COUNTY; 16 | |
| 265 | - | ||
| 266 | - | (5) 3% IN WICOMICO COUNTY; AND 17 | |
| 267 | - | ||
| 268 | - | (6) 4% IN GARRETT COUNTY. 18 | |
| 269 | - | ||
| 270 | - | (C) WITH THE UNANIMOUS CO NSENT OF THE COUNTY COMMISSIONERS : 19 | |
| 271 | - | ||
| 272 | - | (1) A CODE COUNTY OTHER THAN A WESTERN MARYLAND CODE 20 | |
| 273 | - | COUNTY MAY SET A HOM E AMENITY RENTAL TAX RATE UP TO 2.5%; AND 21 | |
| 274 | - | ||
| 275 | - | (2) A WESTERN MARYLAND CODE COUNTY MAY SET A HOME AMENI TY 22 | |
| 276 | - | RENTAL TAX RATE UP T O 4%. 23 | |
| 277 | - | ||
| 278 | - | (D) THE HOME AMENITY RENT AL TAX RATE IN WASHINGTON COUNTY IS 3%. 24 | |
| 279 | - | ||
| 280 | - | 20–905. 25 | |
| 274 | + | 20–905. 24 | |
| 281 | 275 | HOUSE BILL 1064 7 | |
| 282 | 276 | ||
| 283 | 277 | ||
| 284 | 278 | TO PROVIDE FOR THE ORDERLY, SYSTEMATIC, AND THOROUGH 1 | |
| 285 | 279 | ADMINISTRATION OF TH E HOME AMENITY RENTA L TAX, A COUNTY MAY ADOPT 2 | |
| 286 | 280 | REGULATIONS THAT : 3 | |
| 287 | 281 | ||
| 288 | 282 | (1) ARE CONSISTENT WITH THIS PART; AND 4 | |
| 289 | 283 | ||
| 290 | 284 | (2) CONFORM TO THE APPLI CABLE PROVISIONS AND REGULATIONS 5 | |
| 291 | 285 | FOR THE SALES AND US E TAX UNDER TITLE 11 OF THE TAX – GENERAL ARTICLE. 6 | |
| 292 | 286 | ||
| 293 | 287 | 20–906. RESERVED 7 | |
| 294 | 288 | ||
| 295 | 289 | 20–907. RESERVED. 8 | |
| 296 | 290 | ||
| 297 | 291 | PART II. MUNICIPAL HOME AMENITY RENTAL TAX. 9 | |
| 298 | 292 | ||
| 299 | 293 | 20–908. 10 | |
| 300 | 294 | ||
| 301 | 295 | THE DEFINITIONS IN § 20–901 OF THIS SUBTITLE APP LY IN THIS PART. 11 | |
| 302 | 296 | ||
| 303 | 297 | 20–909. 12 | |
| 304 | 298 | ||
| 305 | 299 | (A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS S ECTION, A 13 | |
| 306 | 300 | MUNICIPALITY MAY IMP OSE, BY ORDINANCE OR RESO LUTION, A HOME AMENITY 14 | |
| 307 | 301 | RENTAL TAX. 15 | |
| 308 | 302 | ||
| 309 | 303 | (B) A MUNICIPALITY MAY NOT IMPOSE A HOME AMENIT Y RENTAL TAX IF THE 16 | |
| 310 | 304 | MUNICIPALITY IS LOCA TED IN A COUNTY THAT DOES NOT IMPOSE A HO ME AMENITY 17 | |
| 311 | 305 | RENTAL TAX UNDER THI S SUBTITLE. 18 | |
| 312 | 306 | ||
| 313 | 307 | 20–910. 19 | |
| 314 | 308 | ||
| 315 | 309 | (A) SUBJECT TO SUBSECTION (B) OF THIS SECTION, A MUNICIPALITY SHALL 20 | |
| 316 | 310 | SET THE RATE OF THE HOME AMENITY RENTAL TAX. 21 | |
| 317 | 311 | ||
| 318 | 312 | (B) THE HOME AMENITY RENT AL TAX FOR A MUNICIP ALITY MAY NOT 22 | |
| 319 | 313 | EXCEED 1%. 23 | |
| 320 | 314 | ||
| 321 | 315 | 20–911. 24 | |
| 322 | 316 | ||
| 323 | 317 | A MUNICIPALITY THAT IM POSES A HOME AMENITY RENTAL TAX MAY PROVI DE 25 | |
| 324 | 318 | FOR THE ADMINISTRATI ON AND COLLECTION OF THE TAX. 26 | |
| 325 | 319 | ||
| 326 | 320 | SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 27 | |
| 327 | - | 1, 2023 2024. 28 | |
| 321 | + | 1, 2023. 28 8 HOUSE BILL 1064 | |
| 322 | + | ||
| 323 | + | ||
| 328 | 324 |