Hotels & Lodging in Wicomico County, MD (2026)
1 rule for unincorporated Wicomico County, Maryland.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Wicomico County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
In unincorporated Wicomico County, the County Council levies a 6% hotel rental tax on transient charges paid to hotels, motels and similar sleeping-accommodation businesses under Code § 203-19. Revenue splits 16.7% to the Salisbury Zoological Park, 16.7% to the Wicomico County Youth and Civic Center, and the rest funds the Convention and Visitors Bureau. Hotel owners collect, hold in trust, and remit the tax monthly under § 203-20.
Wicomico County 6% Hotel Rental Tax
Some RestrictionsWicomico County Code § 203-19
Pursuant to the authority granted in § 9-303 of Article 24 of the Annotated Code of Maryland, the County Council hereby confirms the imposition of a hotel rental tax and levies the tax at the rate of 6% of all transient charges paid to a hotel or other similar place providing sleeping accommodations within every area of Wicomico County, provided that all revenue thus collected shall be distribu...
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