MD SB979

Requires accommodations intermediaries (such as Airbnb and similar platforms) that facilitate $100,000+ in annual bookings or 200+ transactions in Maryland to collect and remit hotel rental taxes to the State Comptroller rather than to individual counties

Centralizes hotel rental tax administration by having the Comptroller develop a single consolidated tax return for accommodations intermediaries, distribute collected revenues to counties by the last day of the following month, and publish local tax rates

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

Permits the Comptroller to retain up to 1.5% of collected hotel rental tax revenue to cover administrative costs of collection and distribution

Increases Howard County's maximum allowable room rental tax rate from 7% to 8%, with revenue from the additional percentage directed to the Howard County Tourism Council; takes effect July 1, 2027