Legislation - SB0763

Altering the definition of "hotel" for purposes of the hotel rental tax in Garrett County to include a transient vacation rental unit; requiring certain short-term rental platforms and managers to perform certain duties and be subject to certain penalties related to the collection and remittance of the hotel rental tax; altering the rate of interest on unpaid county hotel rental tax; etc.

Committees

Original:: Budget and Taxation

Details

Cross-filed with: HB1278

Introduced in a prior session as: SB0787 Session: 2024 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2025

History

Legislation History
Chamber Senate Calendar Date 1/31/2025 Legislative Date 1/27/2025 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Garrett County - Hotel Rental Tax - Alterations Proceedings
Chamber Senate Calendar Date 2/03/2025 Legislative Date 2/03/2025 Action Hearing 2/25 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	1/31/2025	1/27/2025	First Reading Budget and Taxation
			Text - First - Garrett County - Hotel Rental Tax - Alterations
Senate	2/03/2025	2/03/2025	Hearing 2/25 at 1:00 p.m.

File Code

Subjects

Statutes