Baltimore imposes a 9.5% city hotel occupancy tax on rooms rented under 90 days, stacked on Maryland's 6% sales tax for an effective 15.5% combined hotel rate.
Under Baltimore City Code Article 28 (Taxes), every hotel, motel, and short-term lodging operator must collect a 9.5% transient occupancy tax on the rent for any room rented for fewer than 90 consecutive days. The tax applies to Inner Harbor hotels, Camden Yards-area properties, and short-term rentals registered under Ordinance 19-0270. Operators remit monthly to the Baltimore Director of Finance. Maryland's 6% statewide sales and use tax (MD §11-101) stacks on top, producing an effective 15.5% combined rate visible on guest folios.
Operators failing to collect or remit face penalty interest plus a fine up to $1,000 per offense, license suspension, and personal liability for unpaid tax under Article 28.
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See how Baltimore's transient occupancy tax rules stack up against other locations.
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