WES MOORE, Governor Ch. 805
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Chapter 805
(Senate Bill 691)
AN ACT concerning
Home Amenity Rentals – Sales and Use Tax Imposed and Local Tax Authorized
FOR the purpose of applying the sales and use tax to a sale or use of certain home amenity
rentals; authorizing a county or municipality to impose a certain home amenity
rental tax under certain circumstances and subject to certain limitations; and
generally relating to the taxation of home amenity rentals.
BY renumbering
Article – Tax – General
Section 11–101(c–6) through (c–8)
to be Section 11–101(c–10) through (c–12), respectively
Annotated Code of Maryland
(2022 Replacement Volume)
BY repealing and reenacting, without amendments,
Article – Tax – General
Section 11–101(a) and (l)(1)
Annotated Code of Maryland
(2022 Replacement Volume)
BY adding to
Article – Tax – General
Section 11–101(c–6) through (c–9)
Annotated Code of Maryland
(2022 Replacement Volume)
BY repealing and reenacting, with amendments,
Article – Tax – General
Section 11–101(k)(1), (l)(5) and (6), and (o)(1)
Annotated Code of Maryland
(2022 Replacement Volume)
BY adding to
Article – Local Government
Section 20–901 through 20–911 to be under the new subtitle “Subtitle 9. Local Home
Amenity Rental Tax”
Annotated Code of Maryland
(2013 Volume and 2022 Supplement)
Ch. 805 2023 LAWS OF MARYLAND
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That Section(s) 11–101(c–6) through (c–8) of Article – Tax – General of the Annotated Code
of Maryland be renumbered to be Section(s) 11–101(c–10) through (c–12), respectively.
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read
as follows:
Article – Tax – General
11–101.
(a) In this title the following words have the meanings indicated.
(C–6) “HOME AMENITY ” MEANS ANY PORTION , WHETHER INDOORS OR
OUTDOORS, OF A RESIDENTIAL PRO PERTY, EXCLUDING BEDROOMS O R ANY
PORTION OF THE PROPE RTY INTENDED FOR SLE EPING QUARTERS , THAT IS
OCCUPIED BY THE HOUR AND FOR NOT MORE THA N 15 HOURS CONSECU TIVELY.
(C–7) “HOME AMENITY RENTAL ” MEANS THE TEMPORARY USE IN EXCHANGE
FOR CONSIDERATION OF A HOME AMENITY .
(C–8) (1) “HOME AMENITY RENTAL I NTERMEDIARY ” MEANS A PERSON ,
OTHER THAN A HOME AM ENITY RENTAL PROVIDE R, WHO FACILITATES THE SALE OR
USE OF A HOME AMENITY AND CHA RGES A BUYER THE TAX ABLE PRICE FOR THE
HOME AMENITY RENTAL .
(2) FOR PURPOSES OF THIS SUBSECTION, A PERSON SHALL BE
CONSIDERED TO FACILI TATE THE SALE OR USE OF A HOME AMENITY IF THE PERSON
BROKERS, COORDINATES , OR IN ANY OTHER WAY ARRANGES FOR THE SALE O R USE
OF A HOME AMENITY BY A BUYER.
(C–9) “HOME AMENITY RENTAL P LATFORM” MEANS AN INTERNET–BASED
DIGITAL ENTITY THAT :
(1) ADVERTISES THE AVAIL ABILITY OF HOME AMEN ITIES; AND
(2) RECEIVES COMPENSATIO N FOR FACILITATING R ESERVATIONS OR
PROCESSING BOOKING T RANSACTIONS ON BEHAL F OF THE OWNER , OPERATOR, OR
MANAGER OF A HOME AM ENITY.
(k) (1) “Tangible personal property” means:
(i) corporeal personal property of any nature;
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(ii) an accommodation; [or]
(iii) a short–term rental; OR
(IV) A HOME AMENITY RENTA L.
(l) (1) “Taxable price” means the value, in money, of the consideration of any
kind that is paid, delivered, payable, or deliverable by a buyer to a vendor in the
consummation and complete performance of a sale without deduction for any expense or
cost, including the cost of:
(i) any labor or service rendered;
(ii) any material used; or
(iii) any property, digital code, or digital product sold.
(5) “Taxable price” includes[,]:
(I) for the sale or use of an accommodation facilitated by an
accommodations intermediary or a short–term rental platform, the full amount of the
consideration paid by a buyer for the sale or use of an accommodation, but not including
any tax that is remitted to a taxing authority; AND
(II) FOR THE SALE OR USE OF A HOME AMENITY RE NTAL
FACILITATED BY A HOM E AMENITY RENTAL INT ERMEDIARY OR HOME AM ENITY
RENTAL PLATFORM , THE FULL AMOUNT OF C ONSIDERATION PAID BY A BUYER FOR
THE SALE OR USE OF A HOME AMENITY RENTAL , BUT NOT INCLUDING ANY TAX TH AT
IS REMITTED TO A TAX ING AUTHORITY .
(6) “Taxable price” does not include[,]:
(I) for the sale or use of an accommodation facilitated by an
accommodations intermediary or a short–term rental platform, a commission paid by an
accommodations provider to a person after facilitating the sale or use of an accommodation;
OR
(II) FOR THE SALE OR USE OF A HOME AMENITY RE NTAL
FACILITATED BY A HOM E AMENITY RENTAL INT ERMEDIARY OR HOME AM ENITY
RENTAL PLATFORM , A COMMISSION PAID BY A HOME AMENITY RENTAL P ROVIDER
TO A PERSON AFTER FA CILITATING THE SALE OR USE OF A HOME AME NITY RENTAL.
(o) (1) “Vendor” means a person who:
Ch. 805 2023 LAWS OF MARYLAND
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(i) engages in the business of an out–of–state vendor, as defined in
§ 11–701 of this title;
(ii) engages in the business of a retail vendor, as defined in § 11–701
of this title;
(iii) holds a special license issued under § 11–707 of this title;
(iv) is an accommodations intermediary OR A HOME AMENITY
RENTAL INTERMEDIARY ;
(v) is a short–term rental platform OR HOME AMENITY RENT AL
PLATFORM ;
(vi) engages in the business of a marketplace facilitator; or
(vii) engages in the business of a marketplace seller.
Article – Local Government
SUBTITLE 9. LOCAL HOME AMENITY RENTAL TAX.
PART I. COUNTY HOME AMENITY RENTAL TAX.
20–901.
(A) IN THIS PART THE FOLL OWING WORDS HAVE THE MEANINGS
INDICATED.
(B) “HOME AMENITY ” MEANS ANY PORTION , WHETHER INDOORS OR
OUTDOORS, OF A RESIDENTIAL PRO PERTY, EXCLUDING BEDROOMS O R ANY
PORTION OF THE PROPE RTY INTENDED FOR SLEEPING QUARTER S, THAT IS
OCCUPIED BY THE HOUR AND FOR NOT MORE THA N 15 HOURS CONSECUTIVELY .
(C) “HOME AMENITY RENTAL ” MEANS THE TEMPORARY USE IN EXCHANGE
FOR CONSIDERATION OF A HOME AMENITY .
(D) “HOME AMENITY RENTAL C HARGE” MEANS A CHARGE FOR A HOME
AMENITY RENTAL , EXCLUDING ANY CHARGE FOR SERVICES.
(E) “HOME AMENITY RENTAL T AX” MEANS THE TAX ON A H OME AMENITY
RENTAL CHARGE .
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(F) “WESTERN MARYLAND CODE COUNTY ” MEANS A CODE COUNTY IN THE
WESTERN MARYLAND CLASS AS EST ABLISHED UNDER § 9–302 OF THIS ARTICLE.
20–902.
THIS PART APPLIES ONL Y TO:
(1) A CHARTER COUNTY ;
(2) A CODE COUNTY ;
(3) CALVERT COUNTY;
(4) CARROLL COUNTY;
(5) CECIL COUNTY;
(6) GARRETT COUNTY;
(7) ST. MARY’S COUNTY;
(8) SOMERSET COUNTY; AND
(9) WASHINGTON COUNTY.
20–903.
(A) A COUNTY MAY IMPOSE , BY RESOLUTION , A HOME AMENITY RENTA L
TAX.
(B) (1) THIS SUBSECTION APPLI ES ONLY TO CALVERT COUNTY,
CHARLES COUNTY, AND ST. MARY’S COUNTY.
(2) THE GOVERNING BODY OF A COUNTY SHALL HOLD A PUBLIC
HEARING BEFORE IMPOS ING A HOME AMENITY R ENTAL TAX.
(3) THE HEARING:
(I) SHALL BE ADVERTISED TWICE IN A NEWSPAPER OF
GENERAL CIRCULATION IN THE COUNTY AT LEA ST 10 DAYS BEFORE THE HEAR ING;
AND
(II) MAY NOT BE PART OF T HE ANNUAL BUDGET HEA RING.
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20–904.
(A) SUBJECT TO THIS SECTI ON, THE HOME AMENITY REN TAL TAX RATE IS
THE RATE THAT THE CO UNTY SETS BY RESOLUT ION.
(B) THE HOME AMENITY RENT AL TAX RATE MAY NOT EXCEED:
(1) EXCEPT AS OTHERWISE PROVIDED IN THIS SEC TION, 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 CO NSENT OF THE COUNTY COMMISSIONERS :
(1) A CODE COUNTY OTHER THAN A WESTERN MARYLAND CODE
COUNTY MAY SET A HOM E AMENITY RENTAL TAX RATE UP TO 2.5%; AND
(2) A WESTERN MARYLAND CODE COUNTY MAY SET A HOME AMENI TY
RENTAL TAX RATE UP TO 4%.
(D) THE HOME AMENITY RENT AL TAX RATE IN WASHINGTON COUNTY IS 3%.
20–905.
TO PROVIDE FOR THE OR DERLY, SYSTEMATIC, AND THOROUGH
ADMINISTRATION OF TH E HOME AMENITY RENTA L TAX, A COUNTY MAY ADOPT
REGULATIONS THAT :
(1) ARE CONSISTENT WITH THIS PART; AND
(2) CONFORM TO THE APPLI CABLE PROVISIONS AND REGULATIONS
FOR THE SALES AND US E TAX UNDER TITLE 11 OF THE TAX – GENERAL ARTICLE.
20–906. RESERVED WES MOORE, Governor Ch. 805
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20–907. RESERVED.
PART II. MUNICIPAL HOME AMENITY RENTAL TAX.
20–908.
THE DEFINITIONS IN § 20–901 OF THIS SUBTITLE APP LY IN THIS PART.
20–909.
(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , A
MUNICIPALITY MAY IMP OSE, BY ORDINANCE OR RESO LUTION, A HOME AMENITY
RENTAL TAX.
(B) A MUNICIPALITY MAY NOT IMPOSE A HOME AMENIT Y RENTAL TAX IF THE
MUNICIPALITY IS LOCA TED IN A COUNTY THAT DOES NOT IMPOSE A HO ME AMENITY
RENTAL TAX UNDER THI S SUBTITLE.
20–910.
(A) SUBJECT TO SUBSECTION (B) OF THIS SECTION, A MUNICIPALITY SHALL
SET THE RATE OF THE HOME AMENITY RENTAL TAX.
(B) THE HOME AMENITY RENTAL TAX F OR A MUNICIPALITY MA Y NOT
EXCEED 1%.
20–911.
A MUNICIPALITY THAT IM POSES A HOME AMENITY RENTAL TAX MAY PROVI DE
FOR THE ADMINISTRATI ON AND COLLECTION OF THE TAX.
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2023 2024.
Enacted under Article II, § 17(c) of the Maryland Constitution, May 28, 2023.