Garrett County - Hotel Rental Tax - Alterations

SB 763 updates Garrett County's hotel rental tax law to include transient vacation rental units (such as short-term rentals listed on platforms like Airbnb) in the definition of "hotel." This requires short-term rental platforms, property managers, and others to collect and remit the tax on these rentals, subject to the same penalties as traditional hotels for non-compliance. The bill also sets the interest rate for unpaid hotel rental tax in Garrett County at 1% per month, matching rates for several other counties. These changes ensure all short-term rentals contribute to county tax revenue under consistent collection rules.