Wicomico County, MD Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6% of transient charges
- Filing/remittance deadline
- 20th of each month
- Early-pay discount
- 1.5% of tax collected
- Late interest
- 1% per month unpaid
- Late penalty
- 10% after 120 days
- Enforcing office
- Director of Finance
- Misdemeanor fine
- up to $1,000 per violation
Summary
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.
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 distributed as follows: 16.7% to the Salisbury Zoological Park; 16.7% to the Wicomico County Youth and Civic Center to be used for its improvement and renovation; and all remaining hotel rental tax revenues shall be deposited in the general funds of Wicomico County to underwrite the operating expenses of the Wicomico County Convention and Visitors Bureau.
Full Breakdown
Wicomico County Code § 203-20 makes the hotel owner responsible for collecting the 6% hotel rental tax from each transient at the time sleeping-accommodation charges are paid, and for holding the money in trust for the county until it is remitted. 5% administrative discount on the gross tax collected. If an owner ceases operating or transfers the business, any tax due becomes immediately payable. Late remittance draws 1% interest per month on the unpaid tax plus a 10% penalty once the tax is more than 120 days overdue.
Owners must keep supporting records for two years and let the Director of Finance inspect them on request. 2 lets the Director estimate the transient charges from any available information, including prior returns, and assess up to twice the estimated receipts; the estimate does not excuse interest or penalties. 3 A). Unpaid hotel rental taxes become a lien against the owner's real and personal property, collectible the same way as county property taxes.
Violations & Fines
Failing to collect, report or remit the hotel rental tax is a misdemeanor punishable by a fine of up to $1,000 per violation, with each violation or failure treated as a separate offense (§ 203-20.3 B). The County Department of Finance may instead cite the same conduct as a civil infraction carrying a $100-per-day fine, issued by the Director or a designee (§ 203-20.3 C). Neither penalty excuses the owner from still owing the underlying tax.
Frequently Asked Questions
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Sources & Official References
Other rules in Wicomico County
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