Garrett County - Hotel Rental Tax - Alterations

HB 1278 updates Garrett County’s hotel rental tax rules to include transient vacation rental units (like short-term Airbnb-style rentals) in the definition of "hotel." This requires short-term rental platforms (e.g., Airbnb, Vrbo) and property managers to collect and remit the county’s 1% hotel rental tax - previously only hotels handled this - while facing similar penalties for noncompliance. The bill also sets Garrett County’s interest rate for unpaid taxes at 1% per month (matching several other counties), effective July 1, 2025. It directly affects property owners and rental platforms operating in Garrett County with transient vacation rentals.