MD
Maryland Senate Bill SB691

Maryland 2023 Regular Session

Maryland Senate Bill SB691 Compare Versions

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1- WES MOORE, Governor Ch. 805
21
3-– 1 –
4-Chapter 805
5-(Senate Bill 691)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
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+ Italics indicate opposite chamber/conference committee amendments.
9+ *sb0691*
810
9-Home Amenity Rentals – Sales and Use Tax Imposed and Local Tax Authorized
11+SENATE BILL 691
12+Q4, Q8 (3lr2150)
13+ENROLLED BILL
14+— Budget and Taxation/Ways and Means —
15+Introduced by Senator King
1016
11-FOR the purpose of applying the sales and use tax to a sale or use of certain home amenity
12-rentals; authorizing a county or municipality to impose a certain home amenity
13-rental tax under certain circumstances and subject to certain limitations; and
14-generally relating to the taxation of home amenity rentals.
17+Read and Examined by Proofreaders:
1518
16-BY renumbering
17- Article – Tax – General
18-Section 11–101(c–6) through (c–8)
19-to be Section 11–101(c–10) through (c–12), respectively
20- Annotated Code of Maryland
21- (2022 Replacement Volume)
19+_______________________________________________
20+Proofreader.
21+_______________________________________________
22+Proofreader.
2223
23-BY repealing and reenacting, without amendments,
24- Article – Tax – General
25-Section 11–101(a) and (l)(1)
26- Annotated Code of Maryland
27- (2022 Replacement Volume)
24+Sealed with the Great Seal and presented to the Governor, for his approval this
2825
29-BY adding to
30- Article – Tax – General
31-Section 11–101(c–6) through (c–9)
32- Annotated Code of Maryland
33- (2022 Replacement Volume)
26+_______ day of _______________ at _________________ _______ o’clock, ________M.
3427
35-BY repealing and reenacting, with amendments,
36- Article – Tax – General
37-Section 11–101(k)(1), (l)(5) and (6), and (o)(1)
38- Annotated Code of Maryland
39- (2022 Replacement Volume)
28+______________________________________________
29+President.
4030
41-BY adding to
42- Article – Local Government
43-Section 20–901 through 20–911 to be under the new subtitle “Subtitle 9. Local Home
44-Amenity Rental Tax”
45- Annotated Code of Maryland
46- (2013 Volume and 2022 Supplement)
47- Ch. 805 2023 LAWS OF MARYLAND
31+CHAPTER ______
4832
49-– 2 –
50- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
51-That Section(s) 11–101(c–6) through (c–8) of Article – Tax – General of the Annotated Code
52-of Maryland be renumbered to be Section(s) 11–101(c–10) through (c–12), respectively.
33+AN ACT concerning 1
5334
54- SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read
55-as follows:
35+Home Amenity Rentals – Sales and Use Tax Imposed and Local Tax Authorized 2
5636
57-Article – Tax – General
37+FOR the purpose of applying the sales and use tax to a sale or use of certain home amenity 3
38+rentals; authorizing a county or municipality to impose a certain home amenity 4
39+rental tax under certain circumstances and subject to certain limitations; and 5
40+generally relating to the taxation of home amenity rentals. 6
5841
59-11–101.
42+BY renumbering 7
43+ Article – Tax – General 8
44+Section 11–101(c–6) through (c–8) 9
45+to be Section 11–101(c–10) through (c–12), respectively 10
46+ Annotated Code of Maryland 11
47+ (2022 Replacement Volume) 12
6048
61- (a) In this title the following words have the meanings indicated.
49+BY repealing and reenacting, without amendments, 13 2 SENATE BILL 691
6250
63- (C–6) “HOME AMENITY ” MEANS ANY PORTION , WHETHER INDOORS OR
64-OUTDOORS, OF A RESIDENTIAL PRO PERTY, EXCLUDING BEDROOMS O R ANY
65-PORTION OF THE PROPE RTY INTENDED FOR SLE EPING QUARTERS , THAT IS
66-OCCUPIED BY THE HOUR AND FOR NOT MORE THA N 15 HOURS CONSECU TIVELY.
6751
68- (C–7) “HOME AMENITY RENTAL ” MEANS THE TEMPORARY USE IN EXCHANGE
69-FOR CONSIDERATION OF A HOME AMENITY .
52+ Article – Tax – General 1
53+Section 11–101(a) and (l)(1) 2
54+ Annotated Code of Maryland 3
55+ (2022 Replacement Volume) 4
7056
71- (C–8) (1) “HOME AMENITY RENTAL I NTERMEDIARY ” MEANS A PERSON ,
72-OTHER THAN A HOME AM ENITY RENTAL PROVIDE R, WHO FACILITATES THE SALE OR
73-USE OF A HOME AMENITY AND CHA RGES A BUYER THE TAX ABLE PRICE FOR THE
74-HOME AMENITY RENTAL .
57+BY adding to 5
58+ Article – Tax – General 6
59+Section 11–101(c–6) through (c–9) 7
60+ Annotated Code of Maryland 8
61+ (2022 Replacement Volume) 9
7562
76- (2) FOR PURPOSES OF THIS SUBSECTION, A PERSON SHALL BE
77-CONSIDERED TO FACILI TATE THE SALE OR USE OF A HOME AMENITY IF THE PERSON
78-BROKERS, COORDINATES , OR IN ANY OTHER WAY ARRANGES FOR THE SALE O R USE
79-OF A HOME AMENITY BY A BUYER.
63+BY repealing and reenacting, with amendments, 10
64+ Article – Tax – General 11
65+Section 11–101(k)(1), (l)(5) and (6), and (o)(1) 12
66+ Annotated Code of Maryland 13
67+ (2022 Replacement Volume) 14
8068
81- (C–9) “HOME AMENITY RENTAL P LATFORM” MEANS AN INTERNET–BASED
82-DIGITAL ENTITY THAT :
69+BY adding to 15
70+ Article – Local Government 16
71+Section 20–901 through 20–911 to be under the new subtitle “Subtitle 9. Local Home 17
72+Amenity Rental Tax” 18
73+ Annotated Code of Maryland 19
74+ (2013 Volume and 2022 Supplement) 20
8375
84- (1) ADVERTISES THE AVAIL ABILITY OF HOME AMEN ITIES; AND
76+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 21
77+That Section(s) 11–101(c–6) through (c–8) of Article – Tax – General of the Annotated Code 22
78+of Maryland be renumbered to be Section(s) 11–101(c–10) through (c–12), respectively. 23
8579
86- (2) RECEIVES COMPENSATIO N FOR FACILITATING R ESERVATIONS OR
87-PROCESSING BOOKING T RANSACTIONS ON BEHAL F OF THE OWNER , OPERATOR, OR
88-MANAGER OF A HOME AM ENITY.
80+ SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 24
81+as follows: 25
8982
90- (k) (1) “Tangible personal property” means:
83+Article – Tax – General 26
9184
92- (i) corporeal personal property of any nature;
93- WES MOORE, Governor Ch. 805
85+11–101. 27
9486
95-– 3 –
96- (ii) an accommodation; [or]
87+ (a) In this title the following words have the meanings indicated. 28
9788
98- (iii) a short–term rental; OR
89+ (C–6) “HOME AMENITY ” MEANS ANY PORTION , WHETHER INDOORS OR 29
90+OUTDOORS, OF A RESIDENTIAL PRO PERTY, EXCLUDING BEDROOMS O R ANY 30
91+PORTION OF THE PROPE RTY INTENDED FOR SLE EPING QUARTERS , THAT IS 31
92+OCCUPIED BY THE HOUR AND FOR NOT MORE THA N 15 HOURS CONSECUTIVELY . 32
9993
100- (IV) A HOME AMENITY RENTA L.
94+ (C–7) “HOME AMENITY RENTAL ” MEANS THE TEMPORARY USE IN EXCHANGE 33
95+FOR CONSIDERATION OF A HOME AMENITY . 34
96+ SENATE BILL 691 3
10197
102- (l) (1) “Taxable price” means the value, in money, of the consideration of any
103-kind that is paid, delivered, payable, or deliverable by a buyer to a vendor in the
104-consummation and complete performance of a sale without deduction for any expense or
105-cost, including the cost of:
10698
107- (i) any labor or service rendered;
99+ (C–8) (1) “HOME AMENITY RENTAL I NTERMEDIARY ” MEANS A PERSON , 1
100+OTHER THAN A HOME AM ENITY RENTAL PROVIDE R, WHO FACILITATES THE SALE OR 2
101+USE OF A HOME AMENITY AN D CHARGES A BUYER TH E TAXABLE PRICE FOR THE 3
102+HOME AMENITY RENTAL . 4
108103
109- (ii) any material used; or
104+ (2) FOR PURPOSES OF THIS SUBSECTION, A PERSON SHALL BE 5
105+CONSIDERED TO FACILI TATE THE SALE OR USE OF A HOME AMENITY IF THE PERSON 6
106+BROKERS, COORDINATES , OR IN ANY OTHER WA Y ARRANGES FOR THE S ALE OR USE 7
107+OF A HOME AMENITY BY A BUYER. 8
110108
111- (iii) any property, digital code, or digital product sold.
109+ (C–9) “HOME AMENITY RENTAL P LATFORM” MEANS AN INTERNET–BASED 9
110+DIGITAL ENTITY THAT : 10
112111
113- (5) “Taxable price” includes[,]:
112+ (1) ADVERTISES THE AVAIL ABILITY OF HOME AMEN ITIES; AND 11
114113
115- (I) for the sale or use of an accommodation facilitated by an
116-accommodations intermediary or a short–term rental platform, the full amount of the
117-consideration paid by a buyer for the sale or use of an accommodation, but not including
118-any tax that is remitted to a taxing authority; AND
114+ (2) RECEIVES COMPENSATIO N FOR FACILITATING R ESERVATIONS OR 12
115+PROCESSING BOOKING T RANSACTIONS ON BEHAL F OF THE OWNER , OPERATOR, OR 13
116+MANAGER OF A HOME AM ENITY. 14
119117
120- (II) FOR THE SALE OR USE OF A HOME AMENITY RE NTAL
121-FACILITATED BY A HOM E AMENITY RENTAL INT ERMEDIARY OR HOME AM ENITY
122-RENTAL PLATFORM , THE FULL AMOUNT OF C ONSIDERATION PAID BY A BUYER FOR
123-THE SALE OR USE OF A HOME AMENITY RENTAL , BUT NOT INCLUDING ANY TAX TH AT
124-IS REMITTED TO A TAX ING AUTHORITY .
118+ (k) (1) “Tangible personal property” means: 15
125119
126- (6) “Taxable price” does not include[,]:
120+ (i) corporeal personal property of any nature; 16
127121
128- (I) for the sale or use of an accommodation facilitated by an
129-accommodations intermediary or a short–term rental platform, a commission paid by an
130-accommodations provider to a person after facilitating the sale or use of an accommodation;
131-OR
122+ (ii) an accommodation; [or] 17
132123
133- (II) FOR THE SALE OR USE OF A HOME AMENITY RE NTAL
134-FACILITATED BY A HOM E AMENITY RENTAL INT ERMEDIARY OR HOME AM ENITY
135-RENTAL PLATFORM , A COMMISSION PAID BY A HOME AMENITY RENTAL P ROVIDER
136-TO A PERSON AFTER FA CILITATING THE SALE OR USE OF A HOME AME NITY RENTAL.
124+ (iii) a short–term rental; OR 18
137125
138- (o) (1) “Vendor” means a person who:
139- Ch. 805 2023 LAWS OF MARYLAND
126+ (IV) A HOME AMENITY RENTA L. 19
140127
141-– 4 –
142- (i) engages in the business of an out–of–state vendor, as defined in
143-§ 11–701 of this title;
128+ (l) (1) “Taxable price” means the value, in money, of the consideration of any 20
129+kind that is paid, delivered, payable, or deliverable by a buyer to a vendor in the 21
130+consummation and complete performance of a sale without deduction for any expense or 22
131+cost, including the cost of: 23
144132
145- (ii) engages in the business of a retail vendor, as defined in § 11–701
146-of this title;
133+ (i) any labor or service rendered; 24
147134
148- (iii) holds a special license issued under § 11–707 of this title;
135+ (ii) any material used; or 25
149136
150- (iv) is an accommodations intermediary OR A HOME AMENITY
151-RENTAL INTERMEDIARY ;
137+ (iii) any property, digital code, or digital product sold. 26
152138
153- (v) is a short–term rental platform OR HOME AMENITY RENT AL
154-PLATFORM ;
139+ (5) “Taxable price” includes[,]: 27
155140
156- (vi) engages in the business of a marketplace facilitator; or
141+ (I) for the sale or use of an accommodation facilitated by an 28
142+accommodations intermediary or a short–term rental platform, the full amount of the 29 4 SENATE BILL 691
157143
158- (vii) engages in the business of a marketplace seller.
159144
160-Article – Local Government
145+consideration paid by a buyer for the sale or use of an accommodation, but not including 1
146+any tax that is remitted to a taxing authority; AND 2
161147
162-SUBTITLE 9. LOCAL HOME AMENITY RENTAL TAX.
148+ (II) FOR THE SALE OR USE OF A HOME AMENITY RE NTAL 3
149+FACILITATED BY A HOM E AMENITY RENTAL INT ERMEDIARY OR HOME AM ENITY 4
150+RENTAL PLATFORM , THE FULL AMOUNT OF C ONSIDERATION PAID BY A BUYER FOR 5
151+THE SALE OR USE OF A HOME AMENITY RENTAL , BUT NOT INCLUDING ANY TAX THA T 6
152+IS REMITTED TO A TAX ING AUTHORITY . 7
163153
164-PART I. COUNTY HOME AMENITY RENTAL TAX.
154+ (6) “Taxable price” does not include[,]: 8
165155
166-20–901.
156+ (I) for the sale or use of an accommodation facilitated by an 9
157+accommodations intermediary or a short–term rental platform, a commission paid by an 10
158+accommodations provider to a person after facilitating the sale or use of an accommodation; 11
159+OR 12
167160
168- (A) IN THIS PART THE FOLL OWING WORDS HAVE THE MEANINGS
169-INDICATED.
161+ (II) FOR THE SALE OR USE OF A HOME AMENITY RE NTAL 13
162+FACILITATED BY A HOM E AMENITY RENTAL INT ERMEDIARY OR HOME AM ENITY 14
163+RENTAL PLATFORM , A COMMISSION PAID BY A HOME AMENITY RENTAL PROVI DER 15
164+TO A PERSON AFTER FA CILITATING THE SALE OR USE OF A HOME AME NITY RENTAL. 16
170165
171- (B) “HOME AMENITY ” MEANS ANY PORTION , WHETHER INDOORS OR
172-OUTDOORS, OF A RESIDENTIAL PRO PERTY, EXCLUDING BEDROOMS O R ANY
173-PORTION OF THE PROPE RTY INTENDED FOR SLEEPING QUARTER S, THAT IS
174-OCCUPIED BY THE HOUR AND FOR NOT MORE THA N 15 HOURS CONSECUTIVELY .
166+ (o) (1) “Vendor” means a person who: 17
175167
176- (C) “HOME AMENITY RENTAL ” MEANS THE TEMPORARY USE IN EXCHANGE
177-FOR CONSIDERATION OF A HOME AMENITY .
168+ (i) engages in the business of an out–of–state vendor, as defined in 18
169+§ 11–701 of this title; 19
178170
179- (D) “HOME AMENITY RENTAL C HARGE” MEANS A CHARGE FOR A HOME
180-AMENITY RENTAL , EXCLUDING ANY CHARGE FOR SERVICES.
171+ (ii) engages in the business of a retail vendor, as defined in § 11–701 20
172+of this title; 21
181173
182- (E) “HOME AMENITY RENTAL T AX” MEANS THE TAX ON A H OME AMENITY
183-RENTAL CHARGE .
184- WES MOORE, Governor Ch. 805
174+ (iii) holds a special license issued under § 11–707 of this title; 22
185175
186-– 5 –
187- (F) “WESTERN MARYLAND CODE COUNTY ” MEANS A CODE COUNTY IN THE
188-WESTERN MARYLAND CLASS AS EST ABLISHED UNDER § 9–302 OF THIS ARTICLE.
176+ (iv) is an accommodations intermediary OR A HOME AMENITY 23
177+RENTAL INTERMEDIARY ; 24
189178
190-20–902.
179+ (v) is a short–term rental platform OR HOME AMENITY RENT AL 25
180+PLATFORM ; 26
191181
192- THIS PART APPLIES ONL Y TO:
182+ (vi) engages in the business of a marketplace facilitator; or 27
193183
194- (1) A CHARTER COUNTY ;
184+ (vii) engages in the business of a marketplace seller. 28
195185
196- (2) A CODE COUNTY ;
186+Article – Local Government 29
197187
198- (3) CALVERT COUNTY;
188+SUBTITLE 9. LOCAL HOME AMENITY RENTAL TAX. 30
189+ SENATE BILL 691 5
199190
200- (4) CARROLL COUNTY;
201191
202- (5) CECIL COUNTY;
192+PART I. COUNTY HOME AMENITY RENTAL TAX. 1
203193
204- (6) GARRETT COUNTY;
194+20–901. 2
205195
206- (7) ST. MARY’S COUNTY;
196+ (A) IN THIS PART THE FOLL OWING WORDS HAVE THE MEANINGS 3
197+INDICATED. 4
207198
208- (8) SOMERSET COUNTY; AND
199+ (B) “HOME AMENITY ” MEANS ANY PORTION , WHETHER INDOORS OR 5
200+OUTDOORS, OF A RESIDENTIAL PRO PERTY, EXCLUDING BEDROOMS O R ANY 6
201+PORTION OF THE PROPERTY INTENDE D FOR SLEEPING QUART ERS, THAT IS 7
202+OCCUPIED BY THE HOUR AND FOR NOT MORE THA N 15 HOURS CONSECUTIVELY . 8
209203
210- (9) WASHINGTON COUNTY.
204+ (C) “HOME AMENITY RENTAL ” MEANS THE TEMPORARY USE IN EXCHANGE 9
205+FOR CONSIDERATION OF A HOME AMENITY . 10
211206
212-20–903.
207+ (D) “HOME AMENITY RENTAL C HARGE” MEANS A CHARGE FOR A HOME 11
208+AMENITY RENTAL , EXCLUDING ANY CHARGE FOR SERVICES. 12
213209
214- (A) A COUNTY MAY IMPOSE , BY RESOLUTION , A HOME AMENITY RENTA L
215-TAX.
210+ (E) “HOME AMENITY RENTAL T AX” MEANS THE TAX ON A H OME AMENITY 13
211+RENTAL CHARGE . 14
216212
217- (B) (1) THIS SUBSECTION APPLI ES ONLY TO CALVERT COUNTY,
218-CHARLES COUNTY, AND ST. MARY’S COUNTY.
213+ (F) “WESTERN MARYLAND CODE COUNTY ” MEANS A CODE COUNTY IN THE 15
214+WESTERN MARYLAND CLASS AS ESTABLISHED UNDER § 9–302 OF THIS ARTICLE. 16
219215
220- (2) THE GOVERNING BODY OF A COUNTY SHALL HOLD A PUBLIC
221-HEARING BEFORE IMPOS ING A HOME AMENITY R ENTAL TAX.
216+20–902. 17
222217
223- (3) THE HEARING:
218+ THIS PART APPLIES ONL Y TO: 18
224219
225- (I) SHALL BE ADVERTISED TWICE IN A NEWSPAPER OF
226-GENERAL CIRCULATION IN THE COUNTY AT LEA ST 10 DAYS BEFORE THE HEAR ING;
227-AND
220+ (1) A CHARTER COUNTY ; 19
228221
229- (II) MAY NOT BE PART OF T HE ANNUAL BUDGET HEA RING.
230- Ch. 805 2023 LAWS OF MARYLAND
222+ (2) A CODE COUNTY ; 20
231223
232-– 6 –
233-20–904.
224+ (3) CALVERT COUNTY; 21
234225
235- (A) SUBJECT TO THIS SECTI ON, THE HOME AMENITY REN TAL TAX RATE IS
236-THE RATE THAT THE CO UNTY SETS BY RESOLUT ION.
226+ (4) CARROLL COUNTY; 22
237227
238- (B) THE HOME AMENITY RENT AL TAX RATE MAY NOT EXCEED:
228+ (5) CECIL COUNTY; 23
239229
240- (1) EXCEPT AS OTHERWISE PROVIDED IN THIS SEC TION, 1.5% IN A
241-CODE COUNTY ;
230+ (6) GARRETT COUNTY; 24
242231
243- (2) 1.5% IN CECIL COUNTY;
232+ (7) ST. MARY’S COUNTY; 25
244233
245- (3) 2% IN TALBOT COUNTY;
234+ (8) SOMERSET COUNTY; AND 26
235+ 6 SENATE BILL 691
246236
247- (4) 2.5% IN CALVERT COUNTY, CARROLL COUNTY, CHARLES
248-COUNTY, DORCHESTER COUNTY, FREDERICK COUNTY, ST. MARY’S COUNTY, AND
249-SOMERSET COUNTY;
250237
251- (5) 3% IN WICOMICO COUNTY; AND
238+ (9) WASHINGTON COUNTY. 1
252239
253- (6) 4% IN GARRETT COUNTY.
240+20–903. 2
254241
255- (C) WITH THE UNANIMOUS CO NSENT OF THE COUNTY COMMISSIONERS :
242+ (A) A COUNTY MAY IMPOSE , BY RESOLUTION , A HOME AMENITY RENTA L 3
243+TAX. 4
256244
257- (1) A CODE COUNTY OTHER THAN A WESTERN MARYLAND CODE
258-COUNTY MAY SET A HOM E AMENITY RENTAL TAX RATE UP TO 2.5%; AND
245+ (B) (1) THIS SUBSECTION APPLI ES ONLY TO CALVERT COUNTY, 5
246+CHARLES COUNTY, AND ST. MARY’S COUNTY. 6
259247
260- (2) A WESTERN MARYLAND CODE COUNTY MAY SET A HOME AMENI TY
261-RENTAL TAX RATE UP TO 4%.
248+ (2) THE GOVERNING BODY OF A COUNTY SHALL HOLD A PUBLIC 7
249+HEARING BEFORE IMPOS ING A HOME AMENITY R ENTAL TAX. 8
262250
263- (D) THE HOME AMENITY RENT AL TAX RATE IN WASHINGTON COUNTY IS 3%.
251+ (3) THE HEARING: 9
264252
265-20–905.
253+ (I) SHALL BE ADVERTISED TWICE IN A NEWSPAPER OF 10
254+GENERAL CIRCULATION IN THE COUNTY AT LEA ST 10 DAYS BEFORE THE HEAR ING; 11
255+AND 12
266256
267- TO PROVIDE FOR THE OR DERLY, SYSTEMATIC, AND THOROUGH
268-ADMINISTRATION OF TH E HOME AMENITY RENTA L TAX, A COUNTY MAY ADOPT
269-REGULATIONS THAT :
257+ (II) MAY NOT BE PART OF T HE ANNUAL BUDGET HEARING . 13
270258
271- (1) ARE CONSISTENT WITH THIS PART; AND
259+20–904. 14
272260
273- (2) CONFORM TO THE APPLI CABLE PROVISIONS AND REGULATIONS
274-FOR THE SALES AND US E TAX UNDER TITLE 11 OF THE TAX – GENERAL ARTICLE.
261+ (A) SUBJECT TO THIS SECTI ON, THE HOME AMENITY REN TAL TAX RATE IS 15
262+THE RATE THAT THE CO UNTY SETS BY RESOLUT ION. 16
275263
276-20–906. RESERVED WES MOORE, Governor Ch. 805
264+ (B) THE HOME AMENITY RENT AL TAX RATE MAY NOT EXCEED: 17
277265
278-– 7 –
266+ (1) EXCEPT AS OTHERWISE PROVIDED IN THIS SEC TION, 1.5% IN A 18
267+CODE COUNTY ; 19
279268
280-20–907. RESERVED.
269+ (2) 1.5% IN CECIL COUNTY; 20
281270
282-PART II. MUNICIPAL HOME AMENITY RENTAL TAX.
271+ (3) 2% IN TALBOT COUNTY; 21
283272
284-20–908.
273+ (4) 2.5% IN CALVERT COUNTY, CARROLL COUNTY, CHARLES 22
274+COUNTY, DORCHESTER COUNTY, FREDERICK COUNTY, ST. MARY’S COUNTY, AND 23
275+SOMERSET COUNTY; 24
285276
286- THE DEFINITIONS IN § 20–901 OF THIS SUBTITLE APP LY IN THIS PART.
277+ (5) 3% IN WICOMICO COUNTY; AND 25
287278
288-20–909.
279+ (6) 4% IN GARRETT COUNTY. 26
289280
290- (A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , A
291-MUNICIPALITY MAY IMP OSE, BY ORDINANCE OR RESO LUTION, A HOME AMENITY
292-RENTAL TAX.
281+ (C) WITH THE UNANIMOUS CO NSENT OF THE COUNTY COMMISSIONERS : 27 SENATE BILL 691 7
293282
294- (B) A MUNICIPALITY MAY NOT IMPOSE A HOME AMENIT Y RENTAL TAX IF THE
295-MUNICIPALITY IS LOCA TED IN A COUNTY THAT DOES NOT IMPOSE A HO ME AMENITY
296-RENTAL TAX UNDER THI S SUBTITLE.
297283
298-20–910.
299284
300- (A) SUBJECT TO SUBSECTION (B) OF THIS SECTION, A MUNICIPALITY SHALL
301-SET THE RATE OF THE HOME AMENITY RENTAL TAX.
285+ (1) A CODE COUNTY OTHER THAN A WESTERN MARYLAND CODE 1
286+COUNTY MAY SET A HOM E AMENITY RENTAL TAX RATE UP TO 2.5%; AND 2
302287
303- (B) THE HOME AMENITY RENTAL TAX F OR A MUNICIPALITY MA Y NOT
304-EXCEED 1%.
288+ (2) A WESTERN MARYLAND CODE COUNTY MAY SET A HOME AMENITY 3
289+RENTAL TAX RATE UP T O 4%. 4
305290
306-20–911.
291+ (D) THE HOME AMENITY RENT AL TAX RATE IN WASHINGTON COUNTY IS 3%. 5
307292
308- A MUNICIPALITY THAT IM POSES A HOME AMENITY RENTAL TAX MAY PROVI DE
309-FOR THE ADMINISTRATI ON AND COLLECTION OF THE TAX.
293+20–905. 6
310294
311- SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July
312-1, 2023 2024.
295+ TO PROVIDE FOR THE OR DERLY, SYSTEMATIC, AND THOROUGH 7
296+ADMINISTRATION OF TH E HOME AMENITY RENTA L TAX, A COUNTY MAY ADOPT 8
297+REGULATIONS THAT : 9
313298
314-Enacted under Article II, § 17(c) of the Maryland Constitution, May 28, 2023.
299+ (1) ARE CONSISTENT WITH THIS PART; AND 10
300+
301+ (2) CONFORM TO THE APPLI CABLE PROVISIONS AND REGULATIONS 11
302+FOR THE SALES AND US E TAX UNDER TITLE 11 OF THE TAX – GENERAL ARTICLE. 12
303+
304+20–906. RESERVED 13
305+
306+20–907. RESERVED. 14
307+
308+PART II. MUNICIPAL HOME AMENITY RENTAL TAX. 15
309+
310+20–908. 16
311+
312+ THE DEFINITIONS IN § 20–901 OF THIS SUBTITLE APP LY IN THIS PART. 17
313+
314+20–909. 18
315+
316+ (A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , A 19
317+MUNICIPALITY MAY IMP OSE, BY ORDINANCE OR RESO LUTION, A HOME AMENITY 20
318+RENTAL TAX. 21
319+
320+ (B) A MUNICIPALITY MAY NOT IMPOSE A HOME AMENITY RENTAL TAX IF THE 22
321+MUNICIPALITY IS LOCA TED IN A COUNTY THAT DOES NOT IMPOSE A HO ME AMENITY 23
322+RENTAL TAX UNDER THI S SUBTITLE. 24
323+
324+20–910. 25
325+
326+ (A) SUBJECT TO SUBSECTION (B) OF THIS SECTION, A MUNICIPALITY SHALL 26
327+SET THE RATE OF THE HOME AMENITY R ENTAL TAX. 27 8 SENATE BILL 691
328+
329+
330+
331+ (B) THE HOME AMENITY RENT AL TAX FOR A MUNICIP ALITY MAY NOT 1
332+EXCEED 1%. 2
333+
334+20–911. 3
335+
336+ A MUNICIPALITY THAT IM POSES A HOME AMENITY RENTAL TAX MAY PROVI DE 4
337+FOR THE ADMINISTRATI ON AND COLLECTION OF THE TAX. 5
338+
339+ SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 6
340+1, 2023 2024. 7
341+
342+
343+
344+
345+Approved:
346+________________________________________________________________________________
347+ Governor.
348+________________________________________________________________________________
349+ President of the Senate.
350+________________________________________________________________________________
351+ Speaker of the House of Delegates.