WeVote
Log In

Bill

Bill

SB 763

Relating to the unlawful disclosure of information about crime victims.

2025 Regular Session Introduced by Todd Nash

Garrett County expands the hotel tax to include short-term vacation rentals booked online, shifting collection to platforms/managers and raising late-payment interest to 1%.

In committee upon adjournment.
0
WeVote Research Nonpartisan
Bill Summary · SB 763

SB 763 — Garrett County — Hotel Rental Tax — Alterations

Status: Hearing scheduled 2/25 at 1:00 p.m. | Introduced: Feb 21, 2025 | Effective date: July 1, 2025

Purpose

To expand Garrett County’s hotel rental tax base to cover certain short‑term vacation rentals booked through online platforms and to shift collection/remittance responsibilities to those platforms or rental managers, while increasing the late‑payment interest rate for county hotel taxes.

Key provisions

  • Redefines “hotel” in Garrett County to expressly include a “transient vacation rental unit.”

    • A “transient vacation rental unit” is defined as a single building offering complete living accommodations with up to 8 bedrooms and maximum overnight occupancy of two persons per bedroom plus an additional four persons.

  • Adds a definition of “short‑term rental platform”: an Internet service that advertises hotels and is compensated for managing reservations on behalf of the hotel.

  • Collection and remittance duties: a short‑term rental platform, or a manager/agent/other person engaged by the owner who facilitates rentals and takes payment on the owner’s behalf, must:

    • Perform all duties related to collecting and remitting Garrett County hotel rental tax and other administrative functions required of a hotel under the county tax law; and
    • Be subject to the same penalties that apply to hotels for failure to comply.

  • Interest on late payments: raises the monthly interest rate for unpaid county hotel rental tax in Garrett County from 0.5% to 1.0% (aligning Garrett with several other counties).

Who is affected

  • Hosts/owners of transient vacation rental units in Garrett County (especially those listing on online platforms).
  • Short‑term rental platforms (e.g., online marketplaces) and property managers/agents that process bookings/payments.
  • Garrett County government — increased tax compliance responsibilities on platforms but additional local revenue.
  • Renters/guests — may see tax properly collected at time of booking.

Fiscal impact

  • State: no fiscal effect.
  • Local (Garrett County): revenue increase potentially significant beginning FY 2026 because taxable transactions via online booking platforms would be newly captured. The county’s FY2025 projection was ~$4.0 million in hotel rental tax receipts (rate = 8.0%); incremental revenue depends on booking volume and average transaction value for transient vacation rental units. County expenditures are not changed.
  • Small business: minimal net effect (administrative/collection shifts largely to platforms/managers).

Procedural / related information

  • Bill effective July 1, 2025.
  • Fiscal note (Department of Legislative Services) prepared; designated cross‑file: HB 1278 (Ways & Means).

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.