§ 20-433

§20–433. IN EFFECT

(a) Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax.

(b) The hotel rental tax for a municipality may not exceed 2%.

§20–433. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **

(a) Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax.

(b) The hotel rental tax for a municipality may not exceed 2%.

(c) If a municipality modifies a hotel rental tax rate under this section, the municipality shall:

(1) modify the rate effective on July 1 of the year that the municipality designates; and

(2) notify the Comptroller in writing of the rate change on or before January 1 preceding the effective date of the rate change.