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Hotels & Lodging in Baltimore County, MD (2026)

1 rule for unincorporated Baltimore County, Maryland.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Baltimore County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Transient Occupancy Tax

Baltimore County levies a 9.5% transient occupancy tax on the room rental paid by any transient for sleeping accommodations, covering hotels, motels and short-term rentals alike. Operators must collect it at time of payment and remit monthly to the Director of Budget and Finance.

Baltimore County Hotel/STR Occupancy Tax Is 9.5%

Some Restrictions

Baltimore County Code § 11-4-402

(a)Levied and imposed. In accordance with the authority granted under § 11-1-102 of this article, there is levied and imposed a transient occupancy tax on the room rental paid by a transient for sleeping accommodations.(b)Rate.(1)The transient occupancy tax rate is 9.5% of the room rental paid by a transient.(2)When collected, the tax shall be made a part of the general funds of the county, exc...

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