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

Short-term rentals in unincorporated Worcester County, Maryland carry two separate money obligations. The first is the hotel rental tax in § TR 1-601. The room or building rental base is the total charge, or the fair market value of non-monetary compensation, received by the owner, operator, hosting platform or resident agent of a house, townhouse, apartment, condominium unit, cottage, cabin, manufactured home, rooming house, recreational vehicle or recreational park model. The Code defines a hosting platform as an entity that, for compensation of any kind, facilitates advertisements or reservations, serves as a conduit between owners or property managers and renters, or otherwise facilitates the rental transaction.

Every person or hosting platform receiving payment collects the tax from the transient when payment is made and holds it in trust until remitted. Reports go on forms the County Commissioners prescribe, due with the remittance on or before the 21st day of each month for the preceding calendar month, and a postmark on the 18th day counts as timely when mailed. The collector credits one and five-tenths percent of the gross tax against what it owes to cover its collection expense, unless it fails to file on time.

The second obligation is the rental license under § TR 2-106. No person with an interest in the property can rent or offer for rent sleeping accommodations, regardless of the length of the rental term, without first obtaining a rental license from the Department, and licenses are issued only to the property owner. Fees are set by resolution of the County Commissioners, are payable upon application, are non-refundable and are not prorated on cancellation. A license is valid for one year, renewal applications are due not less than sixty days before expiration, and all advertising must carry the valid rental license number.