Anne Arundel County, MD Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of rent
- Collector
- County Controller
- Remittance deadline
- 25th of each month
- Registration penalty
- $1,000 civil penalty
- Stay-length exemption
- 120+ consecutive days
Summary
Anne Arundel County levies an 8% occupancy tax on rent paid for hotels, motels, and short-term rentals countywide, collected by the owner, operator, or booking platform.
There is an occupancy tax levied on the rent paid for the use of a short-term rental in the County. The rate of the tax is 8% of the rent. The occupancy tax levied under this section shall be considered the hotel tax referred to in § 20-603 of the Local Government Article of the State Code.
(c) Calculation and collection; no remarketer. If the full amount of the rent is paid by the occupant directly to the owner or operator of a short-term rental, the owner or operator shall collect the tax from the occupant and remit the tax to the collecting authority as provided in subsection (g).
(d) Calculation and collection; remarketer. If the use or occupancy of a short-term rental is reserved, booked, or otherwise arranged for by a remarketer and the full amount of the rent is not paid by the occupant directly to the owner or operator, the remarketer shall:
(1) for a short-term rental other than a short-term residential rental, collect the tax from the occupant based on the net rent and remit the tax to the owner or operator who shall remit it to the collecting authority as provided in subsection (g);
(2) collect the tax from the occupant based on the additional rent and remit the tax to the collecting authority as provided in subsection (g); and
(3) for a short-term residential rental, collect the tax from the occupant based on the net rent and remit the tax to the collecting authority as
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-93: County Code is current through May, 2026).
Full Breakdown
Anne Arundel County Code § 4-6-105 imposes an 8% use-or-occupancy tax on the rent paid for any short-term rental in the county, including hotels, motels, inns, bed and breakfasts, rooming houses, and short-term residential rentals booked through a hosting platform for stays of 120 or fewer consecutive days. Owners, operators, and remarketers (booking platforms) must register with the County Controller, collect the tax from occupants, and remit it monthly by the 25th. This applies to unincorporated communities such as Glen Burnie and Severna Park; Annapolis has its own separate agreement allowing the City to act as collecting authority for rentals within city limits, and stays of 120+ consecutive days are exempt.
Violations & Fines
Failure to collect, remit, or file a return brings an assessment of tax due plus 0.5% monthly interest and a 10% penalty; failing to register carries an additional $1,000 civil penalty.
Frequently Asked Questions
Does the Anne Arundel County occupancy tax apply to Airbnb-style rentals?
Who collects the tax in Glen Burnie or Severna Park?
Sources & Official References
Other rules in Anne Arundel County
Compare Anne Arundel County to another location·View the Maryland hotels & lodging overview
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