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

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.