(a) The hotel rental tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:
(1) is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization;
(2) provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and
(3) does not offer lodging services to the general public.
(b) By resolution, Calvert County and St. Mary’s County may provide a tax exemption for classes of hotels.
(c) In Carroll County, the hotel rental tax does not apply to a hotel with 10 or fewer sleeping rooms.
(d) Cecil County may impose the hotel rental tax only on a transient charge paid to a hotel located in any part of Cecil County that:
(1) is specified by the governing body of Cecil County as a population center;
(2) is not larger than 10 square miles in geographic area; and
(3) has a population of at least 6,000 residents.
(e) In Frederick County, the hotel rental tax does not apply to a hotel with:
(1) 10 or fewer sleeping rooms in its main building; and
(2) not more than 20 additional sleeping rooms in auxiliary structures on the hotel’s property.
(f) In Washington County, the hotel rental tax does not apply to a transient charge paid to a hotel by:
(1) the federal government;
(2) a state; or
(3) a unit or instrumentality of a state or the federal government.
Structure Maryland Statutes
Title 20 - Taxes and Development Impact Fees
Subtitle 4 - Hotel Rental Taxes
Part I - County Hotel Rental Taxes
Section 20-402 - Scope of Part
Section 20-403 - Imposition of Tax
Section 20-404 - Limitations and Exemptions
Section 20-406 - Duty to Collect Tax
Section 20-407 - Duty to Pay Tax
Section 20-408 - Tax Return Required
Section 20-409 - Form and Contents of Tax Return
Section 20-410 - Payment of Tax Collected
Section 20-412 - County Regulations
Section 20-413 - State Assistance
Section 20-414 - Bond of County Tax Collector
Section 20-416 - Revenue Distribution -- Carroll County
Section 20-417 - Revenue Distribution -- Charles County
Section 20-418 - Revenue Distribution -- Dorchester County
Section 20-419 - Revenue Distribution -- Frederick County
Section 20-420 - Revenue Distribution -- Somerset County
Section 20-421 - Revenue Distribution -- Washington County
Section 20-422 - Revenue Distribution -- Wicomico County
Section 20-423 - Timing of Distribution
Section 20-424 - Annual Report -- Western Maryland Code Counties