| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | ||
| 3 | 3 | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G 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 | *sb0612* | |
| 9 | 6 | ||
| 10 | 7 | SENATE BILL 612 | |
| 11 | 8 | Q8 3lr1900 | |
| 12 | - | CF | |
| 9 | + | CF 3lr1685 | |
| 13 | 10 | By: Eastern Shore Senators | |
| 14 | 11 | Introduced and read first time: February 6, 2023 | |
| 15 | 12 | Assigned to: Budget and Taxation | |
| 16 | - | Committee Report: Favorable | |
| 17 | - | Senate action: Adopted | |
| 18 | - | Read second time: March 13, 2023 | |
| 19 | 13 | ||
| 20 | - | ||
| 14 | + | A BILL ENTITLED | |
| 21 | 15 | ||
| 22 | 16 | AN ACT concerning 1 | |
| 23 | 17 | ||
| 24 | 18 | Eastern Shore Code Counties – Maximum Hotel Rental Tax Rate – Alteration 2 | |
| 25 | 19 | ||
| 26 | 20 | FOR the purpose of altering the maximum hotel rental tax rate that counties in the Eastern 3 | |
| 27 | 21 | Shore class of code counties may impose; and generally relating to the hotel rental 4 | |
| 28 | 22 | tax. 5 | |
| 29 | 23 | ||
| 30 | 24 | BY repealing and reenacting, with amendments, 6 | |
| 31 | 25 | Article – Local Government 7 | |
| 32 | 26 | Section 20–405 8 | |
| 33 | 27 | Annotated Code of Maryland 9 | |
| 34 | 28 | (2013 Volume and 2022 Supplement) 10 | |
| 35 | 29 | ||
| 36 | 30 | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11 | |
| 37 | 31 | That the Laws of Maryland read as follows: 12 | |
| 38 | 32 | ||
| 39 | 33 | Article – Local Government 13 | |
| 40 | 34 | ||
| 41 | 35 | 20–405. 14 | |
| 42 | 36 | ||
| 43 | 37 | (a) Subject to this section, the hotel rental tax rate is the rate that the county sets 15 | |
| 44 | 38 | by resolution. 16 | |
| 45 | 39 | ||
| 46 | 40 | (b) The hotel rental tax rate may not exceed: 17 | |
| 47 | 41 | ||
| 48 | - | (1) except as otherwise provided in this section, 3% in a code county; 18 2 SENATE BILL 612 | |
| 42 | + | (1) except as otherwise provided in this section, 3% in a code county; 18 | |
| 43 | + | ||
| 44 | + | (2) 3% in Cecil County; 19 | |
| 45 | + | ||
| 46 | + | (3) 4% in Talbot County; 20 | |
| 47 | + | ||
| 48 | + | (4) 5% in Calvert County, Carroll County, Charles County, Dorchester 21 2 SENATE BILL 612 | |
| 49 | 49 | ||
| 50 | 50 | ||
| 51 | + | County, Frederick County, St. Mary’s County, and Somerset County; 1 | |
| 51 | 52 | ||
| 52 | - | ( | |
| 53 | + | (5) 6% in Wicomico County; and 2 | |
| 53 | 54 | ||
| 54 | - | ( | |
| 55 | + | (6) 8% in Garrett County. 3 | |
| 55 | 56 | ||
| 56 | - | (4) 5% in Calvert County, Carroll County, Charles County, Dorchester 3 | |
| 57 | - | County, Frederick County, St. Mary’s County, and Somerset County; 4 | |
| 57 | + | (c) With the unanimous consent of the county commissioners: 4 | |
| 58 | 58 | ||
| 59 | - | (5) 6% in Wicomico County; and 5 | |
| 59 | + | (1) a code county other than AN EASTERN SHORE CODE COUNTY OR a 5 | |
| 60 | + | Western Maryland code county may set a hotel rental tax rate up to 5%; [and] 6 | |
| 60 | 61 | ||
| 61 | - | (6) 8% in Garrett County. 6 | |
| 62 | + | (2) AN EASTERN SHORE CODE COUNTY MAY SET A HOTEL RENTAL T AX 7 | |
| 63 | + | RATE UP TO 6%; AND 8 | |
| 62 | 64 | ||
| 63 | - | (c) With the unanimous consent of the county commissioners: 7 | |
| 65 | + | [(2)] (3) a Western Maryland code county may set a hotel rental tax rate 9 | |
| 66 | + | up to 8%. 10 | |
| 64 | 67 | ||
| 65 | - | (1) a code county other than AN EASTERN SHORE CODE COUNTY OR a 8 | |
| 66 | - | Western Maryland code county may set a hotel rental tax rate up to 5%; [and] 9 | |
| 68 | + | (d) The hotel rental tax rate in Washington County is 6%. 11 | |
| 67 | 69 | ||
| 68 | - | | |
| 69 | - | ||
| 70 | + | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 12 | |
| 71 | + | 1, 2023. 13 | |
| 70 | 72 | ||
| 71 | - | [(2)] (3) a Western Maryland code county may set a hotel rental tax rate 12 | |
| 72 | - | up to 8%. 13 | |
| 73 | - | ||
| 74 | - | (d) The hotel rental tax rate in Washington County is 6%. 14 | |
| 75 | - | ||
| 76 | - | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 15 | |
| 77 | - | 1, 2023. 16 | |
| 78 | - | ||
| 79 | - | ||
| 80 | - | ||
| 81 | - | ||
| 82 | - | Approved: | |
| 83 | - | ________________________________________________________________________________ | |
| 84 | - | Governor. | |
| 85 | - | ________________________________________________________________________________ | |
| 86 | - | President of the Senate. | |
| 87 | - | ________________________________________________________________________________ | |
| 88 | - | Speaker of the House of Delegates. |