| Old | New | Differences | |
|---|---|---|---|
| 1 | - | WES MOORE, Governor Ch. 894 | |
| 2 | 1 | ||
| 3 | - | – 1 – | |
| 4 | - | Chapter 894 | |
| 5 | - | (House Bill 186) | |
| 6 | 2 | ||
| 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 | + | *hb0186* | |
| 8 | 9 | ||
| 9 | - | Eastern Shore Code Counties – Maximum Hotel Rental Tax Rate – Alteration | |
| 10 | + | HOUSE BILL 186 | |
| 11 | + | Q8 4lr0989 | |
| 12 | + | HB 931/23 – W&M (PRE–FILED) CF SB 95 | |
| 13 | + | By: Delegate Hartman | |
| 14 | + | Requested: October 17, 2023 | |
| 15 | + | Introduced and read first time: January 10, 2024 | |
| 16 | + | Assigned to: Ways and Means | |
| 17 | + | Committee Report: Favorable | |
| 18 | + | House action: Adopted | |
| 19 | + | Read second time: March 5, 2024 | |
| 10 | 20 | ||
| 11 | - | FOR the purpose of altering the maximum hotel rental tax rate that counties in the Eastern | |
| 12 | - | Shore class of code counties may impose; and generally relating to the hotel rental | |
| 13 | - | tax. | |
| 21 | + | CHAPTER ______ | |
| 14 | 22 | ||
| 15 | - | BY repealing and reenacting, with amendments, | |
| 16 | - | Article – Local Government | |
| 17 | - | Section 20–405 | |
| 18 | - | Annotated Code of Maryland | |
| 19 | - | (2013 Volume and 2023 Supplement) | |
| 23 | + | AN ACT concerning 1 | |
| 20 | 24 | ||
| 21 | - | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, | |
| 22 | - | That the Laws of Maryland read as follows: | |
| 25 | + | Eastern Shore Code Counties – Maximum Hotel Rental Tax Rate – Alteration 2 | |
| 23 | 26 | ||
| 24 | - | Article – Local Government | |
| 27 | + | FOR the purpose of altering the maximum hotel rental tax rate that counties in the Eastern 3 | |
| 28 | + | Shore class of code counties may impose; and generally relating to the hotel rental 4 | |
| 29 | + | tax. 5 | |
| 25 | 30 | ||
| 26 | - | 20–405. | |
| 31 | + | BY repealing and reenacting, with amendments, 6 | |
| 32 | + | Article – Local Government 7 | |
| 33 | + | Section 20–405 8 | |
| 34 | + | Annotated Code of Maryland 9 | |
| 35 | + | (2013 Volume and 2023 Supplement) 10 | |
| 27 | 36 | ||
| 28 | - | ||
| 29 | - | ||
| 37 | + | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11 | |
| 38 | + | That the Laws of Maryland read as follows: 12 | |
| 30 | 39 | ||
| 31 | - | ||
| 40 | + | Article – Local Government 13 | |
| 32 | 41 | ||
| 33 | - | ||
| 42 | + | 20–405. 14 | |
| 34 | 43 | ||
| 35 | - | (2) 3% in Cecil County; | |
| 44 | + | (a) Subject to this section, the hotel rental tax rate is the rate that the county sets 15 | |
| 45 | + | by resolution. 16 | |
| 36 | 46 | ||
| 37 | - | (3) 4% in Talbot County; | |
| 47 | + | (b) The hotel rental tax rate may not exceed: 17 | |
| 48 | + | 2 HOUSE BILL 186 | |
| 38 | 49 | ||
| 39 | - | (4) 5% in Calvert County, Carroll County, Charles County, Dorchester | |
| 40 | - | County, Frederick County, St. Mary’s County, and Somerset County; | |
| 41 | 50 | ||
| 42 | - | ( | |
| 51 | + | (1) except as otherwise provided in this section, 3% in a code county; 1 | |
| 43 | 52 | ||
| 44 | - | ( | |
| 53 | + | (2) 3% in Cecil County; 2 | |
| 45 | 54 | ||
| 46 | - | (c) With the unanimous consent of the county commissioners: | |
| 47 | - | Ch. 894 2024 LAWS OF MARYLAND | |
| 55 | + | (3) 4% in Talbot County; 3 | |
| 48 | 56 | ||
| 49 | - | – 2 – | |
| 50 | - | (1) a code county other than AN EASTERN SHORE CODE COUNTY OR a | |
| 51 | - | Western Maryland code county may set a hotel rental tax rate up to 5%; [and] | |
| 57 | + | (4) 5% in Calvert County, Carroll County, Charles County, Dorchester 4 | |
| 58 | + | County, Frederick County, St. Mary’s County, and Somerset County; 5 | |
| 52 | 59 | ||
| 53 | - | (2) AN EASTERN SHORE CODE COUNTY MAY SET A HOTEL RENTAL T AX | |
| 54 | - | RATE UP TO 6%; AND | |
| 60 | + | (5) 6% in Wicomico County; and 6 | |
| 55 | 61 | ||
| 56 | - | [(2)] (3) a Western Maryland code county may set a hotel rental tax rate | |
| 57 | - | up to 8%. | |
| 62 | + | (6) 8% in Garrett County. 7 | |
| 58 | 63 | ||
| 59 | - | ( | |
| 64 | + | (c) With the unanimous consent of the county commissioners: 8 | |
| 60 | 65 | ||
| 61 | - | | |
| 62 | - | ||
| 66 | + | (1) a code county other than AN EASTERN SHORE CODE COUNTY OR a 9 | |
| 67 | + | Western Maryland code county may set a hotel rental tax rate up to 5%; [and] 10 | |
| 63 | 68 | ||
| 64 | - | Approved by the Governor, May 16, 2024. | |
| 69 | + | (2) AN EASTERN SHORE CODE COUNTY MAY SET A HOTEL RENTAL T AX 11 | |
| 70 | + | RATE UP TO 6%; AND 12 | |
| 71 | + | ||
| 72 | + | [(2)] (3) a Western Maryland code county may set a hotel rental tax rate 13 | |
| 73 | + | up to 8%. 14 | |
| 74 | + | ||
| 75 | + | (d) The hotel rental tax rate in Washington County is 6%. 15 | |
| 76 | + | ||
| 77 | + | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 16 | |
| 78 | + | 1, 2024. 17 | |
| 79 | + | ||
| 80 | + | ||
| 81 | + | ||
| 82 | + | ||
| 83 | + | Approved: | |
| 84 | + | ________________________________________________________________________________ | |
| 85 | + | Governor. | |
| 86 | + | ________________________________________________________________________________ | |
| 87 | + | Speaker of the House of Delegates. | |
| 88 | + | ________________________________________________________________________________ | |
| 89 | + | President of the Senate. |