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SB 132

Short-Term Rentals and Home Amenity Rentals - Taxation, Regulation, and Crimes

2025 Regular Session Introduced by Brian Feldman

Maryland bill creates statewide licensing, taxation, and safety regulations for short-term rentals while establishing criminal penalties for violations.

Hearing canceled (Education, Energy, and the Environment)
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Bill Summary · SB 132

Legislative bill overview

SB 132 establishes a comprehensive regulatory and taxation framework for short-term rental properties and home amenity rentals in Maryland. The bill addresses licensing requirements, tax obligations, safety standards, and criminal penalties for non-compliance with these new regulations.

Why is this important

Short-term rental platforms (like Airbnb and Vrbo) have grown rapidly, creating tension between property owners seeking income, local housing availability, and neighborhood character concerns. This bill attempts to balance those interests through formalized regulation rather than leaving the market largely uncontrolled, which could generate state revenue while establishing consumer protections and housing preservation measures.

Potential points of contention

  • Housing availability vs. property rights: Strict regulations may reduce the number of properties available for short-term rental, potentially lowering housing supply but also preserving long-term rental stock in tight markets
  • Tax burden and compliance costs: New licensing and reporting requirements create administrative burdens on small property owners, with unclear cost-benefit tradeoffs
  • Local control preemption: The bill may override local municipalities' existing short-term rental ordinances, removing decision-making authority from communities most affected by rental activity

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

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