§20–904.

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

    (b)    The home amenity rental tax rate may not exceed:

        (1)    except as otherwise provided in this section, 1.5% in a code county;

        (2)    1.5% in Cecil County;

        (3)    2% in Talbot County;

        (4)    2.5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;

        (5)    3% in Wicomico County; and

        (6)    4% in Garrett County.

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

        (1)    a code county other than a Western Maryland code county may set a home amenity rental tax rate up to 2.5%; and

        (2)    a Western Maryland code county may set a home amenity rental tax rate up to 4%.

    (d)    The home amenity rental tax rate in Washington County is 3%.