Short-Term Rental Regulations in Maryland

State Overview
Maryland does not preempt local STR regulation. Counties and municipalities retain full authority to regulate short-term rentals. The state imposes a 6% State Sales Tax (Accommodations) in addition to any local taxes.

Cities in Maryland

City Permit Tax Rate Day Limit Primary Res.
Baltimore ✓ Required 15.5% No annual cap · per-stay limit Required →
Deep Creek Lake ✓ Required 14% combined (8% Garrett County Accommodation/Hotel Rental Tax + 6% Maryland state sales and use tax) No annual cap · per-stay limit No →
Ocean City ✓ Required 12% No limit No →

Maryland's STR Landscape

Maryland does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 6% State Sales Tax (Accommodations) in addition to local taxes.

Regulation varies significantly across cities. Some cities (Baltimore) require primary residence, while others (Deep Creek Lake, Ocean City) allow non-owner-occupied rentals. Tax rates vary from 12% to 15.5%.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city