Maryland Statutes
Part II - Municipal Hotel Rental Tax
Section 20-436 - Offset for County Tax in Municipality

If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.