Section 52-16 of the Montgomery County Code, as amended, imposes a Room Rental-Transient Tax upon each and every person, who for a period of thirty or fewer days, occupies for compensation, sleeping accommodations in a public or private hotel, motel, inn, hostelry, tourist home, a residential house or a room within a house, and or any other lodging located in Montgomery County, Maryland.

Every provider, including homeowners, who offer for compensation sleeping accommodations for a period of thirty or fewer days is liable for paying the Room Rental-Transient Tax.

Providers (homeowners) who receive payments for a short-term rental are liable to pay the tax. If an online broker such as, HomeAway, VRBO, Hometogo, Homelidays, VacationRentals, Airbnb, etc., is used, the provider is still responsible for paying the tax. However, if the online broker pays the tax on the provider's behalf, the provider must provide the County proof that the online broker is submitting the tax directly to the County.

The tax rate is 7% of the total room rental collected. Account registration and tax filing can only be done online. Visit County's website for instruction on how to register for a Room Rental-Transient Tax Account and file payment online. For additional questions or concerns, and to speak with an office representative, online users may click on the Create Service Request button below. Please complete all the fields in the Contact Information section.