Maryland Statutes
Part I - County Hotel Rental Taxes
Section 20-404 - Limitations and Exemptions

(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.