Baltimore short-term rentals must collect and remit the city's 9.5% hotel occupancy tax plus the Maryland 6% sales and use tax on every booking, in addition to paying the annual STR license fee to DHCD.
Article 28 of the Baltimore City Code imposes a 9.5% transient-occupancy tax on stays under 90 days, applied to the total rental charge including cleaning fees. Maryland's 6% state sales and use tax also applies to short-term lodging. Airbnb and Vrbo collect and remit both taxes directly under voluntary collection agreements with Baltimore and the Comptroller of Maryland, but hosts on smaller platforms must register with the city Director of Finance and file monthly returns. The annual STR license fee is set by the Board of Estimates and is separate from any tax obligation.
Failure to remit hotel-occupancy tax results in interest, penalties up to 25% of unpaid tax, and personal-liability assessments against the host under Article 28.
Baltimore, MD
Baltimore Health Code Title 9 sets a 55 dB(A) residential property-line limit, reduced 10 dB at night (10 p.m.-7 a.m. weekdays; midnight-7 a.m. weekends), wi...
Baltimore, MD
Baltimore has no city ordinance restricting lawn ornaments on residential property. Property maintenance under Article 13 requires yard upkeep but does not a...
Baltimore, MD
Baltimore has no city ordinance regulating residential inflatable holiday displays. Size, lighting, and blower noise are governed by condo/HOA covenants. Hea...
Baltimore, MD
Baltimore has no municipal ordinance regulating residential holiday lights. Display timing, brightness, and animation are governed by HOA/condo covenants and...
Baltimore, MD
Baltimore requires building permits for outdoor kitchens with gas lines, electrical wiring, plumbing, or structural roofs. Trade permits filed through DHCD e...
Baltimore, MD
Baltimore has no specific smoker ordinance, but the Health Code Title 9 noise limits and air quality standards may apply. Maryland Department of the Environm...
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