Hotels & Lodging in Montgomery County, MD (2026)
1 county-level rule, plus city-specific rules for 2 cities in Montgomery County, Maryland.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Montgomery County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Montgomery County taxes hotel and motel room rentals at 7 percent of the total room charge, collected by the hotelkeeper and remitted monthly to the Director of Finance.
Montgomery County Hotel Room Tax
Some RestrictionsMontgomery County Code § 52-16
The Director of Finance must impose on each transient a tax at the rate of 7 percent of the total amount paid for room rental, by or for the transient, for sleeping accommodations in any hotel or motel that is located in the County. ... Room rental means the total charge required to be paid by a transient for a sleeping accommodation. Room rental includes any service fee, broker's fee, or other...
Hotels & Lodging by City in Montgomery County
2 cities in Montgomery County have their own hotels & lodging rules. Each link goes to that city's dedicated page with code citations.
All Montgomery County ordinances
See every category we cover for Montgomery County: parking, noise, fences, fires, animals, pools, and more.
Montgomery County Ordinance Hub →