§20–405.    IN EFFECT

    (a)    Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.

    (b)    The hotel rental tax rate may not exceed:

        (1)    except as otherwise provided in this section, 3% in a code county;

        (2)    3% in Cecil County;

        (3)    4% in Talbot County;

        (4)    5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;

        (5)    6% in Wicomico County; and

        (6)    8% in Garrett County.

    (c)    With the unanimous consent of the county commissioners:

        (1)    a code county other than an Eastern Shore code county or a Western Maryland code county may set a hotel rental tax rate up to 5%;

        (2)    an Eastern Shore code county may set a hotel rental tax rate up to 6%; and

        (3)    a Western Maryland code county may set a hotel rental tax rate up to 8%.

    (d)    The hotel rental tax rate in Washington County is 6%.

§20–405.    ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

    (a)    Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.

    (b)    The hotel rental tax rate may not exceed:

        (1)    except as otherwise provided in this section, 3% in a code county;

        (2)    3% in Cecil County;

        (3)    4% in Talbot County;

        (4)    5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;

        (5)    6% in Wicomico County; and

        (6)    8% in Garrett County.

    (c)    With the unanimous consent of the county commissioners:

        (1)    a code county other than an Eastern Shore code county or a Western Maryland code county may set a hotel rental tax rate up to 5%;

        (2)    an Eastern Shore code county may set a hotel rental tax rate up to 6%; and

        (3)    a Western Maryland code county may set a hotel rental tax rate up to 8%.

    (d)    The hotel rental tax rate in Washington County is 6%.

    (e)    If a county modifies a hotel rental tax rate under this section, the county shall:

        (1)    modify the rate effective on July 1 of the year that the county designates; and

        (2)    notify the Comptroller in writing of the rate change on or before January 1 preceding the effective date of the rate change.