Short Term Rental Information

 

Pursuant to Article 24, Title 9, Subtitle 3 of the Maryland Annotated Code, any establishment that offers sleeping accommodations for compensation is required to charge hotel tax for all rentals that do not exceed four months in length.  According to the code, establishments shall:

  • Give the person who is required to pay hotel rental tax a bill that identifies the charge as a separate item from any other charge.
  • Collect the hotel rental tax from the person who pays the charge.
  • Hold the hotel rental tax collected in trust for the authorized County that imposes the tax until the hotel pays the tax to the County.
  • Remit the attached Hotel Rental Tax Report accompanied by the tax collected to the County by the due date.

The Hotel Rental Tax Report listed below can be copied and submitted for all Hotel Rental Tax Report filings. Please note that if you own multiple lodging establishments, a separate report should be remitted for each establishment.  Additionally, non profit or governmental associations who are exempt from sales & use tax are not exempt from hotel rental tax (the only exemption from hotel rental tax is a rental that exceeds four months in length).

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

 

Quarterly Rental Tax Report

Local Government Code Ann. 20-401