| 1 | 1 | | |
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| 2 | 2 | | |
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| 3 | 3 | | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LAW. |
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| 4 | 4 | | [Brackets] indicate matter deleted from existing law. |
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| 5 | 5 | | *sb0095* |
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| 6 | 6 | | |
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| 7 | 7 | | SENATE BILL 95 |
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| 8 | 8 | | Q8 4lr1401 |
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| 9 | 9 | | SB 612/23 – B&T (PRE–FILED) |
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| 10 | 10 | | By: Senator Carozza |
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| 11 | 11 | | Requested: November 1, 2023 |
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| 12 | 12 | | Introduced and read first time: January 10, 2024 |
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| 13 | 13 | | Assigned to: Budget and Taxation |
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| 14 | 14 | | |
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| 15 | 15 | | A BILL ENTITLED |
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| 16 | 16 | | |
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| 17 | 17 | | AN ACT concerning 1 |
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| 18 | 18 | | |
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| 19 | 19 | | Eastern Shore Code Counties – Maximum Hotel Rental Tax Rate – Alteration 2 |
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| 20 | 20 | | |
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| 21 | 21 | | FOR the purpose of altering the maximum hotel rental tax rate that counties in the Eastern 3 |
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| 22 | 22 | | Shore class of code counties may impose; and generally relating to the hotel rental 4 |
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| 23 | 23 | | tax. 5 |
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| 24 | 24 | | |
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| 25 | 25 | | BY repealing and reenacting, with amendments, 6 |
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| 26 | 26 | | Article – Local Government 7 |
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| 27 | 27 | | Section 20–405 8 |
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| 28 | 28 | | Annotated Code of Maryland 9 |
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| 29 | 29 | | (2013 Volume and 2023 Supplement) 10 |
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| 30 | 30 | | |
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| 31 | 31 | | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11 |
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| 32 | 32 | | That the Laws of Maryland read as follows: 12 |
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| 33 | 33 | | |
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| 34 | 34 | | Article – Local Government 13 |
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| 35 | 35 | | |
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| 36 | 36 | | 20–405. 14 |
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| 37 | 37 | | |
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| 38 | 38 | | (a) Subject to this section, the hotel rental tax rate is the rate that the county sets 15 |
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| 39 | 39 | | by resolution. 16 |
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| 40 | 40 | | |
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| 41 | 41 | | (b) The hotel rental tax rate may not exceed: 17 |
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| 42 | 42 | | |
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| 43 | 43 | | (1) except as otherwise provided in this section, 3% in a code county; 18 |
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| 44 | 44 | | |
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| 45 | 45 | | (2) 3% in Cecil County; 19 |
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| 46 | 46 | | |
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| 47 | 47 | | (3) 4% in Talbot County; 20 |
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| 48 | 48 | | 2 SENATE BILL 95 |
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| 49 | 49 | | |
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| 50 | 50 | | |
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| 51 | 51 | | (4) 5% in Calvert County, Carroll County, Charles County, Dorchester 1 |
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| 52 | 52 | | County, Frederick County, St. Mary’s County, and Somerset County; 2 |
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| 53 | 53 | | |
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| 54 | 54 | | (5) 6% in Wicomico County; and 3 |
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| 55 | 55 | | |
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| 56 | 56 | | (6) 8% in Garrett County. 4 |
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| 57 | 57 | | |
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| 58 | 58 | | (c) With the unanimous consent of the county commissioners: 5 |
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| 59 | 59 | | |
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| 60 | 60 | | (1) a code county other than AN EASTERN SHORE CODE COUNTY OR a 6 |
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| 61 | 61 | | Western Maryland code county may set a hotel rental tax rate up to 5%; [and] 7 |
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| 62 | 62 | | |
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| 63 | 63 | | (2) AN EASTERN SHORE CODE COUNTY MAY SET A HOTEL RENTAL T AX 8 |
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| 64 | 64 | | RATE UP TO 6%; AND 9 |
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| 65 | 65 | | |
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| 66 | 66 | | [(2)] (3) a Western Maryland code county may set a hotel rental tax rate 10 |
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| 67 | 67 | | up to 8%. 11 |
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| 68 | 68 | | |
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| 69 | 69 | | (d) The hotel rental tax rate in Washington County is 6%. 12 |
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| 70 | 70 | | |
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| 71 | 71 | | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 13 |
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| 72 | 72 | | 1, 2024. 14 |
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| 73 | 73 | | |
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