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Frederick County, Maryland, Redefines Transient Charge


 Frederick, Maryland.

Located in northwestern Maryland, Frederick County is home to rolling farmland, a vibrant arts culture, and numerous historic sites. Visitors enjoy the bustling, brick streets of Frederick and discover history along the Mason Dixon Line and the Maryland Civil War Trail. There are many reasons to travel to Frederick County.

There is a hotel rental tax on most Maryland transient accommodation charges. Hotel rental tax rates exist in 22 Maryland counties and the city of Baltimore, and rates range from 3% to 9.5%. In Frederick County, the hotel rental tax rate is 3%. Only Harford County has no hotel rental tax.

In most Maryland tax jurisdictions, a transient charge refers to “a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months. Exceptions are Carroll County, where transient charge means a hotel charge for sleeping accommodations for a period not exceeding 25 days, and Garrett and Washington Counties, where a transient charge is for a period not exceeding 30 days.

And effective July 1, 2014, the definition of a “transient charge” in Frederick County will be changed to mean “a hotel charge for sleeping accommodations for a period not exceeding 90 days.” Prior to July 1, 2014, a transient charge in Frederick County is for a period not exceeding 30 days.

How does your business handles tax rate changes?

photo credit: The 2-Belo via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.