Short-Term Rental Information


Short-term rental owners/operators are required to collect and remit short-term rental tax in accordance with the 

Annotated Code of Maryland 

Local Government (Divs. I — V), Division IV. Local Finance. (Titles 16 — 22), Title 20. Taxes and Development Impact Fees. (Subts. 1 — 8), Subtitle 4. Hotel Rental Taxes. (Pts. I), Part I. County Hotel Rental Taxes. (§§ 20-401 — 20-430)

According to the code, establishments that charge for sleeping accommodations not exceeding 4 consecutive months shall:

  • Give the person who is required to pay short-term rental tax a bill that identifies the charge as a separate item from any other charge.
  • Collect the short-term rental tax from the person who pays the charge.

Please note that if you own multiple lodging establishments, a separate report should be remitted for each establishment. Additionally, nonprofits or governmental associations that are exempt from sales & use tax are not exempt from hotel rental tax.

If you have any questions, please contact the Office of Finance at (410) 778-7478.

If you are operating a short-term rental within one of Kent County’s five municipalities (Betterton, Chestertown, Galena, Millington, or Rock Hall) additional registration, permitting, and licensing requirements may apply. Please contact the appropriate municipality for their requirements.

Kent County Code

   Betterton Rental Ordinance and Forms

   Chestertown Ordinance

          Chestertown Registration Form

   Millington Ordinance 

         Millington Registration Form 

           Millington Business License Application 

         Millington Occupancy Permit 

   Rock Hall Business License Ordinance

         Rock Hall Business License Application