EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0612*
SENATE BILL 612
Q8 3lr1900
CF HB 931
By: Eastern Shore Senators
Introduced and read first time: February 6, 2023
Assigned to: Budget and Taxation
Committee Report: Favorable
Senate action: Adopted
Read second time: March 13, 2023
CHAPTER ______
AN ACT concerning 1
Eastern Shore Code Counties – Maximum Hotel Rental Tax Rate – Alteration 2
FOR the purpose of altering the maximum hotel rental tax rate that counties in the Eastern 3
Shore class of code counties may impose; and generally relating to the hotel rental 4
tax. 5
BY repealing and reenacting, with amendments, 6
Article – Local Government 7
Section 20–405 8
Annotated Code of Maryland 9
(2013 Volume and 2022 Supplement) 10
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
That the Laws of Maryland read as follows: 12
Article – Local Government 13
20–405. 14
(a) Subject to this section, the hotel rental tax rate is the rate that the county sets 15
by resolution. 16
(b) The hotel rental tax rate may not exceed: 17
(1) except as otherwise provided in this section, 3% in a code county; 18 2 SENATE BILL 612
(2) 3% in Cecil County; 1
(3) 4% in Talbot County; 2
(4) 5% in Calvert County, Carroll County, Charles County, Dorchester 3
County, Frederick County, St. Mary’s County, and Somerset County; 4
(5) 6% in Wicomico County; and 5
(6) 8% in Garrett County. 6
(c) With the unanimous consent of the county commissioners: 7
(1) a code county other than AN EASTERN SHORE CODE COUNTY OR a 8
Western Maryland code county may set a hotel rental tax rate up to 5%; [and] 9
(2) AN EASTERN SHORE CODE COUNTY MAY SET A HOTEL RENTAL T AX 10
RATE UP TO 6%; AND 11
[(2)] (3) a Western Maryland code county may set a hotel rental tax rate 12
up to 8%. 13
(d) The hotel rental tax rate in Washington County is 6%. 14
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 15
1, 2023. 16
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.