Hotels & Lodging in Maryland (2026)
11 rules on the books across Maryland, 11 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Anne Arundel County
Some RestrictionsAnne Arundel County levies an 8% occupancy tax on rent paid for hotels, motels, and short-term rentals countywide…
Read full rule →Baltimore County
Some RestrictionsBaltimore County levies a 9.5% transient occupancy tax on the room rental paid by any transient for sleeping…
Read full rule →Calvert County
Some RestrictionsCalvert County's accommodations tax, set at 5% of every transient charge under Code § 136-22, applies to hotels…
Read full rule →Cecil County
Some RestrictionsCecil County charges a 6% hotel rental tax on stays at hotels within the population centers the county has identified…
Read full rule →Charles County
Some RestrictionsCharles County imposes a 5% Hotel Rental Tax on every transient charge for sleeping accommodations of 120 days or less…
Read full rule →Gaithersburg
Some RestrictionsGaithersburg levies a 2 percent tax on room rental paid by every transient guest at a hotel, motel, rooming house or…
Read full rule →Harford County
Some RestrictionsHarford County levies a 6% hotel occupancy tax on rent paid for a room in a hotel, inn, motel, cottage, guest house or…
Read full rule →Montgomery County
Some RestrictionsMontgomery County taxes hotel and motel room rentals at 7 percent of the total room charge, collected by the…
Read full rule →Rockville
Some RestrictionsRockville imposes a 2% tax on hotel room rentals, collected by the hotel and remitted monthly to the City.
Read full rule →Wicomico County
Some RestrictionsIn unincorporated Wicomico County, the County Council levies a 6% hotel rental tax on transient charges paid to hotels…
Read full rule →Worcester County
Some RestrictionsThe Board of County Commissioners of Worcester County, Maryland has authority to impose a hotel rental tax within every…
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