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Room Rental Transient Tax Information

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, that offers for compensation sleeping accommodations for a period of thirty or fewer days is liable for paying the Room Rental-Transient Tax. As a provider that receives payments for a short-term rental you are liable to pay the tax?if you use an online broker such as, HomeAway, VRBO, Hometogo, Homelidays, VacationRentals, Airbnb, etc., you are still responsible for paying the tax. However, if your online broker pays the tax on your behalf you may provide the County proof that the online broker is submitting the tax directly to the County on your behalf.

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