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Annapolis, MD Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

State registration
Comptroller of Maryland sales/use tax
County registration
Anne Arundel County hotel occupancy tax
City tax
No separate municipal lodging tax
Enforcement
Grounds for denial or revocation

Summary

Annapolis requires short-term rental licensees to register with the state comptroller for sales and use tax and with Anne Arundel County for hotel occupancy tax before a license issues.

10.The licensee shall be registered with the state comptroller to collect the state's sales and use tax.11.The licensee shall be registered with Anne Arundel County for the remittance of hotel occupancy taxes if the Anne Arundel County code requires collection and remittance.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 2025 Update 2).

Full Breakdown

Under § 17.44.090(C), every short-term rental licensee must be registered with the Maryland State Comptroller to collect the state's sales and use tax, and must be registered with Anne Arundel County to remit hotel occupancy tax if the county code requires that collection and remittance for the property. The City imposes no separate municipal lodging tax of its own; instead it makes state and county tax registration a condition of holding the license, and the application itself (§ 17.44.040(C)) requires the applicant's Maryland Sales and Use Tax account number and Anne Arundel County hotel occupancy tax account number up front.

Violations & Fines

Failure to maintain state and county tax registration is a licensing requirement under § 17.44.090(H)(1)(a); the Director can deny, suspend or revoke the license, and § 17.44.090(H)(3) sets fines by annual City Council resolution.

Frequently Asked Questions

Does Annapolis charge its own hotel or short-term rental tax?
No. Annapolis has no separate municipal lodging tax; it requires proof of state sales/use tax and Anne Arundel County hotel occupancy tax registration instead.
What happens if a host isn't registered for these taxes?
The Director can deny, suspend, or revoke the short-term rental license under § 17.44.090(H), and violations carry a fine set by City Council resolution.

Sources & Official References

Other rules in Annapolis

Noise Ordinances: Construction HoursSome RestrictionsShort-Term Rental PermitsSignificant RestrictionsExtended Home ShareSignificant RestrictionsRepeat Violator StrikesSignificant RestrictionsNoise RulesSignificant RestrictionsHost Platform LiabilitySignificant RestrictionsOccupancy LimitsSome RestrictionsParking Rules: Towing & Impound RightsSome RestrictionsParking Rules: Curb Color RulesSome RestrictionsParking Rules: Preferential Parking DistrictsSome RestrictionsFence Regulations: Material RestrictionsSome RestrictionsAnimal Ordinances: Veterinary Clinic ZoningSignificant Restrictions

All Annapolis rules

How Annapolis compares: Cities with the Highest Short-Term Rental Taxes·Compare Annapolis to another location·View the Maryland short-term rentals overview

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