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

• The Maryland General Assembly has 188 members, with 47 senators and 141 delegates. One senator and three delegates are elected from each of the 47 legislative election districts.
• The term of each senator and delegate is four years from the second Wednesday of January following the date of election. The General Assembly meets each year for 90 day.
• Find Your Legislators
• Senate Directory
• House Directory
• General Assembly Calendar
• Bill Search
• State Statutes

COURT CASES

• Llowden v. Bosley