Short-Term Rentals in Calvert County, MD (2026)

2 rules for unincorporated Calvert County, Maryland.

Verified from official government sources

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

Taxes & Fees

Calvert County charges a 5% accommodations tax on every short-term rental transient charge collected in the unincorporated county, outside Chesapeake Beach and North Beach. Hosts, booking services, hosting platforms, property owners or their agents must file a monthly accommodations tax return and remit payment to the County by the 21st day of the following month under Calvert County Code § 136-22 and § 136-23.

Calvert County Short-Term Rental Accommodations Tax

Some Restrictions

Calvert County Code §§ 136-22, 136-23

§ 136-22. Imposition and rate. The Board hereby imposes an accommodations tax in the amount of 5% of the amount paid as a transient charge. § 136-23. Payment, collection and return. ... ... D. Hotel, booking service, hosting platform, record owner(s) of the property, or their agent shall, on the form the County requires, complete, sign and file an accommodations tax return and remit payment in ...

Full ordinance details →Official source ↗

Host Platform Liability

When a Calvert County host rents through a hosting platform, Code § 136-23C makes the hotel, booking service, hosting platform, record owner or their agent hold the collected 5% accommodations tax in trust for the County until it is remitted. Section 136-21 defines both HOST and HOSTING PLATFORM for this duty.

Calvert County Hosting Platform Tax Duty

Some Restrictions

Calvert County Code §§ 136-21, 136-23C

§ 136-21. Definitions. ... HOST A legal owner of a residential dwelling unit who provides, or offers to provide, all or part of a residential dwelling unit as a lodging accommodation. HOSTING PLATFORM A person or entity that facilitates an accommodation by providing booking services through which a host may lawfully provide a residential dwelling unit as a hotel. ... ... § 136-23. Payment, coll...

Full ordinance details →Official source ↗

All Calvert County ordinances

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