EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0095*
SENATE BILL 95
Q8 4lr1401
SB 612/23 – B&T (PRE–FILED)
By: Senator Carozza
Requested: November 1, 2023
Introduced and read first time: January 10, 2024
Assigned to: Budget and Taxation
A BILL ENTITLED
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 2023 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) 3% in Cecil County; 19
(3) 4% in Talbot County; 20
2 SENATE BILL 95
(4) 5% in Calvert County, Carroll County, Charles County, Dorchester 1
County, Frederick County, St. Mary’s County, and Somerset County; 2
(5) 6% in Wicomico County; and 3
(6) 8% in Garrett County. 4
(c) With the unanimous consent of the county commissioners: 5
(1) a code county other than AN EASTERN SHORE CODE COUNTY OR a 6
Western Maryland code county may set a hotel rental tax rate up to 5%; [and] 7
(2) AN EASTERN SHORE CODE COUNTY MAY SET A HOTEL RENTAL T AX 8
RATE UP TO 6%; AND 9
[(2)] (3) a Western Maryland code county may set a hotel rental tax rate 10
up to 8%. 11
(d) The hotel rental tax rate in Washington County is 6%. 12
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 13
1, 2024. 14