Maryland Statutes
Part I - County Hotel Rental Taxes
Section 20-403 - Imposition of Tax

(a)    Except as provided in § 20–404 of this subtitle, a county may impose, by resolution, a hotel rental tax.
    (b)    (1)    This subsection applies only to Calvert County, Charles County, and St. Mary’s County.
        (2)    The governing body of a county shall hold a public hearing before imposing a hotel rental tax.
        (3)    The hearing:
            (i)    shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and
            (ii)    may not be part of the annual budget hearing.