Gaithersburg STR hosts must collect and remit the Maryland 6% state sales tax and Montgomery County 7% hotel-motel tax for a combined 13% transient occupancy tax. Airbnb and VRBO collect some taxes automatically, but hosts remain responsible for ensuring full compliance.
Short-term rental hosts in Gaithersburg must collect and remit transient occupancy taxes totaling 13% — the Maryland 6% state sales and use tax plus the Montgomery County 7% transient accommodations tax (hotel-motel tax). The county tax is authorized under Maryland Tax-General Article and Montgomery County Code Chapter 52. Major platforms like Airbnb collect and remit the Maryland state tax and county hotel tax on behalf of hosts for bookings made through their platform. However, hosts using direct bookings, smaller platforms, or multiple platforms should verify that all taxes are properly collected and remitted. Hosts must register with the Maryland Comptroller for a sales and use tax account and with Montgomery County Finance Department for the transient accommodations tax. STR license fees are separate from taxes — the county charges a license application fee. Failure to collect or remit taxes may result in back-tax assessments, penalties, and interest. The county may audit STR hosts using platform data and license records.
Failure to collect taxes results in back-tax assessments plus penalties and interest. Maryland Comptroller may assess 10% late payment penalty. County may suspend STR license for tax non-compliance.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Gaithersburg, MD
Montgomery County Bill 35-20 bans gas-powered leaf blowers countywide effective January 1, 2025, which applies within Gaithersburg. Only battery-electric and...
Gaithersburg, MD
Gaithersburg enforces noise regulations under City Code Chapter 15 and Montgomery County Code Chapter 31B. Noise that is plainly audible beyond property boun...
Gaithersburg, MD
Gaithersburg addresses barking dog complaints through City Code Chapter 15 noise provisions and Montgomery County animal control regulations. Dogs that bark ...
Gaithersburg, MD
Montgomery County Code Chapter 31B sets specific decibel limits for Gaithersburg based on zoning and time of day. Residential zones are limited to 65 dBA day...
Gaithersburg, MD
Gaithersburg requires EV charging pre-wiring in new residential construction. Maryland law effective October 2022 prohibits non-EVs from parking in designate...
Gaithersburg, MD
Gaithersburg regulates street parking through Chapter 14 of the city code and a Residential Permit Parking program updated in 2025. Parking restrictions vary...
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