Baltimore County, MD Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 9.5% of room rental
- Tourism allocation
- 8% of tax collected
- Filing frequency
- Monthly, or quarterly by written consent
- Late penalty
- 10% plus 1% interest per month
- Criminal fine
- Up to $500 per violation
- Collecting authority
- Director of Budget and Finance
Summary
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.
(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, except that 8% of the amount collected shall be allocated each fiscal year to the operating budget of the Office of Tourism and Promotion to fund tourism and tourism related activities.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 29 | Zoning Regulations: Supplement 10).
Full Breakdown
5%, with 8% of everything collected routed each fiscal year to the Office of Tourism and Promotion's operating budget to fund tourism activities; the remainder goes to the county's general fund. Under § 11-4-403, the person, accommodations provider, or accommodations intermediary receiving payment must collect the tax at the time payment for the room rental is made and holds it in trust for the county until remitted. Reports and payment are due monthly, on or before the last day of each month, on a signed form showing the room charges and tax collected; an operator running accommodations year-round may apply in writing to shift to quarterly filing (due the last days of April, July, October and January).
If a business closes or is sold, any tax owed becomes due immediately. Checks or money orders must be made payable to Baltimore County, Maryland.
Violations & Fines
Late remittance under § 11-4-404 draws 1% interest per month or part-month overdue plus a flat 10% penalty on any amount overdue by one month, on top of the interest. If the Director has to estimate and assess tax because an operator never filed, § 11-4-405 gives the operator only ten days after mailed notice to pay the full assessed tax, interest and penalties, and delinquent tax becomes a lien on the real property, subjecting it to tax sale. Separately, § 11-4-406 makes any violation of the transient occupancy tax subtitle a misdemeanor punishable by a fine up to $500 per violation, with each violation a separate offense; a criminal conviction does not excuse the operator from still having to pay, collect or remit the tax.
Frequently Asked Questions
What is Baltimore County's hotel tax rate?
Does the tax apply to short-term rentals?
What happens if an operator files late?
Sources & Official References
Other rules in Baltimore County
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