Howard County levies a 7% room rental tax on charges to visitors who stay 30 or fewer consecutive days. The Rental Housing License fee is $93.50 per dwelling unit, biennial. Note the county room tax legally reaches 'hotels' with five or more rooms for rent.
County Code Section 20.401 imposes a room rental tax of seven percent of the room rental charge. Section 20.402 defines a 'visitor' as someone renting sleeping accommodations at a hotel for 30 or fewer consecutive days, and a 'hotel' as an establishment with five or more rooms for rent — so a typical single-home Airbnb falls outside the county-tax definition, though platforms and Maryland sales/use rules may still apply. The hotelkeeper collects the tax, holds it in trust, and remits it monthly to the Director of Finance. Revenue above a 5% rate is split two-thirds to the Tourism Council and one-third to the Economic Development Authority. Separately, a Rental Housing License costs $93.50 per unit biennially.
Failure to collect the room rental tax is a Class A civil offense under Title 24; failure to keep records is a Class B offense. Late remittance adds 1% monthly interest plus a 10% penalty (Sec. 20.407).
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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