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

SB 132 regulates short-term rental properties (like Airbnb listings) and home amenities (e.g., private rooms in homes) in Maryland. It requires hosts to comply with health and safety rules similar to hotels, bans secret filming in rental units without consent, and mandates annual reports to the Comptroller tracking rental nights. The bill redefines "short-term rental" as a "hotel" for tax purposes, subjecting platforms like Airbnb to existing hotel rental taxes. Local governments (e.g., Baltimore City or counties) can adopt rules to limit high-intensity rentals in areas with scarce affordable housing, based on criteria like booking frequency and neighborhood infrastructure.