MD HB1103

Requires accommodations intermediaries (like Airbnb, VRBO) that facilitate $100,000+ in bookings or 200+ transactions annually in Maryland to collect and remit hotel rental taxes to the state Comptroller rather than directly to each county

Centralizes hotel rental tax administration by having the Comptroller develop a single tax return form, establish remittance and distribution processes, publish local tax rates, and distribute collected revenue to the appropriate counties and municipalities

Establishes that state law prevails over conflicting local laws regarding hotel rental tax, with existing county-intermediary agreements grandfathered until January 1, 2028

Prohibits counties and municipalities from imposing higher hotel rental tax rates on short-term rentals than on other accommodations, and removes certain county-specific exemptions from the tax

Limits Comptroller audits of accommodations intermediaries to the intermediary's own records and taxpayer identification number, prohibiting direct audits of individual property owners for transactions facilitated through the intermediary

Takes effect July 1, 2026