Maryland statewide short-term rental safety regulations take effect October 2026

Maryland is the first state in the country to pass short-term rentals (STR) safety regulations, which are usually set at the municipal level. The legislation, known as the Jillian and Lindsay Wiener Short-Term Rental Safety Act, is named after two sisters from Potomac who were killed in a fire at a Long Island STR in 2022. The fire started in an illegally constructed kitchen when carbon monoxide and smoke detectors failed due to overloaded circuits.

Key takeaways

1. Maryland is the first state to establish STR safety rules. Starting October 1, 2026, STRs must meet new safety requirements, including annual inspections, smoke and carbon monoxide alarms, fire extinguishers, and posted emergency information.
2. Local governments still control most STR regulations. Cities and counties are responsible for implementing and enforcing many STR rules, including licensing, permits, inspections, and local lodging tax requirements. 
3. Maryland STR operators must manage state sales tax as well as local lodging tax obligations. Operators must register with the state, collect and remit state sales tax, and comply with local lodging tax rules.

Under the new Maryland law, STRs are required to be inspected every year, have smoke and carbon monoxide alarms and fire extinguishers on premises, and have evacuation maps and emergency contacts posted on the property. It also requires STR marketplaces such as Airbnb and Vrbo to verify that their Maryland listings comply with safety requirements.

The city of Baltimore and all counties will be responsible for implementing and enforcing the rules. They’re allowed to charge fees to cover the cost of enforcement and to authorize third-party inspectors. The law goes into effect October 1, 2026, while a mandate for local governments to inspect STRs starts July 1, 2028.

Aside from the new safety law and state sales tax rules, local governments in Maryland are responsible for regulating STRs. For example, in December 2025, Ocean City extended a moratorium on new STRs. However, the city cancelled the moratorium in March 2026, prompted by a petition that sought to repeal it via a referendum.

Ocean City defines STRs as accommodations rented for 30 consecutive days or less, excluding hotels, motels, apartments, dormitories, and employee housing. Among other rules, STR operators are required to obtain an annual rental license and noise permit, as well as a supplemental annual STR license.

In Maryland, STR operators are considered “accommodations providers,” meaning they offer the right for transient guests to occupy a room or lodgings, and are required to collect state sales tax from their guests (unless they’re renting on a monthly basis or are permanent residents). In resort areas, sales tax applies to all rentals for terms of four months or less.

STR operators are legally required to register with the Comptroller of Maryland, collect sales tax from guests, and file sales tax returns.

In Maryland, the entire charge for accommodations is taxable. This includes charges such as cleaning fees, pet fees, rollaway bed fees, and extra person fees. Accommodations purchased by buyers including government agencies, nonprofit and charitable organizations, and foreign diplomats may be exempt. Guests are required to present exemption certificates.

Depending on the jurisdiction, operators may be required to register with the local tax authority and file local lodging tax returns in addition to state registration and filing. In Ocean City, for example, STRs are subject to Worcester County Room Tax. Operators must register with the county, file monthly reports, and pay the tax collected from guests.

STR marketplaces with listings in Maryland are required to collect state sales taxes from guests when a rental is paid for. Starting July 1, 2027, STR marketplaces with at least $100,000 in annual sales or 200 or more booking transactions will be required to collect county lodging taxes and remit to the state rather than to each county.

 Avalara MyLodgeTax can help automate and simplify tax compliance for STR operators. For more on lodging taxes in Maryland, see our state vacation rental tax guide. If you have tax questions related to vacation rental properties, drop us a line and we’ll get back to you with answers.

When do Maryland’s new short-term rental safety regulations take effect?

Maryland’s statewide STR safety law takes effect October 1, 2026. However, local government inspection requirements will not begin until July 1, 2028.

What safety requirements will Maryland short-term rentals need to meet? 

Short-term rentals must undergo annual inspections, maintain working smoke and carbon monoxide alarms, provide fire extinguishers, and display evacuation maps and emergency contact information.

Do short-term rental operators in Maryland need to collect lodging taxes?

Yes. STR operators are generally required to register with the Comptroller of Maryland, collect state sales tax from guests, and file sales tax returns. Depending on the location of the rental, operators may also need to collect and remit local lodging taxes.