Maryland

Maryland

KEY DEFINITIONS

  • The definition of vacation rentals is regulated at the local level. 

LICENSING REQUIREMENTS

  • Licenses for vacation rentals are regulated at the local level. Be sure to check with your local jurisdiction for the requirements in your area. 

TAX INFORMATION

  • Guests who book rentals that are located in Maryland will pay the following taxes as part of their reservation: State Sales Tax: 6% of the listing price including any cleaning fees. For detailed information, please visit the State Sales Tax website.

FIRE & SAFETY

  • In Maryland, carbon monoxide alarms must be installed in certain dwellings. This includes hotels, lodging or rooming houses, and rental dwelling units. This requirement also applies to a dwelling that relies on a fossil fuels (e.g., wood, kerosene, gasoline, charcoal, propane, natural gas, and oil) for heat, ventilation, hot water, or clothes dryer operation and is a newly-constructed dwelling with a building permit issued on or after January 1, 2008. Learn more here
  • Maryland state law requires that each sleeping area in a residential dwelling have an automatic smoke alarm. This requirement applies to one and two-family homes, apartment buildings, dormitories, and hotels. Learn more here

LEGISLATIVE SESSION

COURT CASES