Maryland Code, LOCAL GOVERNMENT 20-432
Terms Used In Maryland Code, LOCAL GOVERNMENT 20-432
(b) (1) In this subsection, “hotel rental tax revenue sharing arrangement” includes:
(i) a requirement under §§ 20-415 through 20-422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or
(ii) any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.
(2) A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.
(c) A municipality may not impose a hotel rental tax if the municipality is located in a county that:
(1) distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or
(2) does not impose a tax on a transient charge paid to a hotel.