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(a) Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax. (b) The hotel rental tax for a municipality may not exceed 2%.
Structure Maryland Statutes
Maryland Statutes
Local Government
Division IV - Local Finance
Title 20 - Taxes and Development Impact Fees
Subtitle 4 - Hotel Rental Taxes
Part II - Municipal Hotel Rental Tax
Section 20-431 - Definitions
Section 20-432 - Authorization to Impose Tax
Section 20-433 - Tax Rate
Section 20-434 - Administration; Exemptions; Penalties
Section 20-435 - Distribution to Convention and Visitors Bureau
Section 20-436 - Offset for County Tax in Municipality