Airbnb Rules Maryland: Laws, Regulations, and Compliance Guide

Maryland Airbnb Compliance Checklist

• ☐ Confirm Local Registration Requirements

  • Check whether the host's specific county or municipality requires an STR license or permit. Baltimore City, Montgomery County, and Ocean City each operate distinct registration programs with separate application portals and fee schedules.

  • Submit the applicable registration application before accepting any bookings. Operating without a required permit exposes hosts to fines that vary by jurisdiction but can reach into the thousands of dollars per violation.

• ☐ Verify Zoning Eligibility

  • Confirm the property sits in a zone that permits short-term rentals under the local zoning code. Residential zones in several Maryland jurisdictions restrict or ban STR activity entirely.

  • Review any applicable HOA covenants or condominium association rules, which can prohibit rentals independently of municipal zoning.

• ☐ Obtain a Maryland State Sales and Use Tax Account

  • Register with the Maryland Comptroller's Office to collect and remit the 9% state sales tax applicable to short-term lodging rentals of fewer than 90 consecutive days.

• ☐ Confirm Platform Tax Collection Coverage

  • Verify in writing which taxes Airbnb or Vrbo remits automatically on the host's behalf versus which taxes remain the host's direct responsibility. This varies by county.

• ☐ Register for Applicable County Hotel Rental Tax

  • Maryland's 24 counties each set their own local hotel rental tax rates. Hosts must register separately with the relevant county revenue authority if the platform does not collect that county's tax automatically.

• ☐ Install Required Safety Equipment

  • Install operational smoke detectors in every sleeping room and on each level of the property per Maryland's State Fire Prevention Code.

  • Install a carbon monoxide detector on each level containing a fuel-burning appliance or attached garage, as required under Maryland Code, Public Safety Article § 12-1302.

  • Place a working fire extinguisher in or immediately adjacent to the kitchen.

• ☐ Post Required Guest Disclosures

  • Display the registration or license number on all listing pages where the host's jurisdiction mandates it. Baltimore City requires this on all active listings.

  • Post emergency contact numbers, egress routes, and applicable house rules in a visible location inside the property.

• ☐ Comply With Occupancy Limits

  • Enforce the maximum occupancy set by the local permit or zoning ordinance. Several Maryland jurisdictions cap guest counts based on bedroom count or total square footage.

1. Regulatory Overview

Short-term rental operators in Maryland face compliance obligations at three distinct levels: state law, county ordinance, and municipal code. There is no single statewide licensing framework that governs all short-term rentals uniformly.

Each county sets its own registration requirements, occupancy limits, and enforcement procedures, which means a host operating in Montgomery County faces materially different rules than one operating in Worcester County.

At the state level, the primary tax statute is the Maryland Code, Tax-General Article, Section 11-101 et seq. Several counties have adopted their own enabling legislation to regulate STR activity; Anne Arundel County, for example, enacted Bill 85-19, effective January 1, 2020, establishing a local registration requirement for rental periods of fewer than 90 consecutive days.

Maryland law does not provide a single statutory definition of "short-term rental" applicable statewide. Most county codes define the term as the rental of a residential dwelling unit for fewer than 30 consecutive days, though some jurisdictions use a 90-day threshold.

Enforcement authority sits with individual county agencies rather than a centralized state body. The Maryland Department of Assessments and Taxation (SDAT) handles business registration at the state level, while local zoning and code enforcement offices manage STR-specific compliance within each jurisdiction.

2. Maryland Airbnb Taxes, Fees, and Reporting Requirements

Maryland imposes multiple layers of tax on short-term rental income. Hosts must account for state sales tax, county hotel rental taxes, and, in some jurisdictions, a separate transient lodging tax, all of which can stack on a single booking.

State-Level Sales and Use Tax

Maryland's Comptroller requires all short-term rental operators to collect and remit a 6% state sales and use tax on gross rental receipts. This obligation applies regardless of whether the host uses a platform that collects on their behalf.

Airbnb and Vrbo have tax collection agreements with the state and remit the 6% state tax directly for most Maryland listings, effective July 1, 2018. Hosts using platforms without such agreements remain personally liable for remittance.

County and Local Transient Lodging Taxes

County rates vary significantly. Montgomery County charges a 7% hotel rental tax; Baltimore City imposes a 9.5% hotel tax; Ocean City (Worcester County) applies a 4.5% county hotel rental tax on top of state obligations.

Hosts must verify their specific county rate with the relevant county finance or revenue office, as not all Maryland counties publish consolidated STR tax schedules.

Airbnb's tax collection coverage does not extend uniformly to all Maryland county taxes. Hosts should confirm in writing which taxes Airbnb remits for their specific listing address. The platform's tax dashboard is the starting point, but county finance offices have final authority on compliance status.

Maryland does not require a separate state-level short-term rental registration for tax purposes; the Comptroller's office processes sales tax accounts through the standard Maryland Combined Registration Application (Form CRA), with no dedicated STR fee.

3. Safety, Insurance, and Property Standards for Maryland Airbnb Hosts

Maryland does not maintain a statewide prohibited buildings list or formal property classification system for short-term rentals comparable to New York's Multiple Dwelling Law categories.

Property eligibility is governed by a combination of local zoning ordinances, HOA bylaws, condominium association rules, and municipal licensing requirements that vary by jurisdiction.

Property Eligibility Across Maryland

Don't look for a single statewide law on short-term rentals in Maryland; there isn't one. It's all local. For instance, Montgomery County's short-term rental ordinance (effective January 1, 2022) limits registration to properties where the host maintains primary residency, a move designed to curb real estate investors from snapping up housing stock.

Nearby, Anne Arundel County uses complex zoning overlay rules that can block STR operation in certain residential districts without the hassle of a conditional use permit. Bottom line: every county is different.

• HOA and Condo Restrictions: Private governing documents frequently prohibit or cap short-term rentals entirely. Maryland courts have consistently upheld HOA enforcement authority over rental activity, independent of any municipal license a host holds.

• Zoning Compliance: Hosts must confirm the property's zoning classification permits STR use before applying for any local license. A license issued by a municipality does not override a conflicting zoning restriction.

• Primary Residency Requirements: Several jurisdictions, including Montgomery County and the City of Annapolis, restrict STR permits to owner-occupied primary residences, effectively prohibiting investor-owned non-hosted rentals in those areas.

Hosts operating in jurisdictions without an explicit STR ordinance are not operating in a regulation-free zone. State building codes under the Maryland Building Performance Standards still apply, and local code enforcement retains authority to inspect and cite properties regardless of licensing status.

4. Common Airbnb Restrictions in Maryland Cities and Counties

Maryland doesn't enforce a single statewide operating rulebook for short-term rentals. Restrictions on guest limits, stay durations, and host presence requirements are set at the municipal or county level, and they vary considerably across jurisdictions.

Guest Occupancy Limits

Most Maryland jurisdictions that have adopted STR ordinances cap occupancy at two guests per bedroom, with an absolute maximum applied to the unit regardless of bedroom count.

• Baltimore City: Baltimore City Code Article 15, Subtitle 48, limits occupancy to two persons per bedroom, not to exceed ten guests total per licensed unit.

• Montgomery County: Montgomery County Code Chapter 30B caps occupancy at two persons per bedroom plus two additional guests, subject to the property's Certificate of Occupancy limits.

• Annapolis: Annapolis City Code Chapter 5.28 sets a maximum of eight guests per short-term rental unit, irrespective of bedroom count.

Jurisdictions without adopted STR ordinances default to the Maryland Building Performance Standards occupancy formula, which applies a minimum of 70 square feet per occupant in sleeping areas.

Minimum Stay Requirements

No statewide minimum stay applies under Maryland law. Ocean City's short-term rental licensing framework, adopted under Ocean City Code Section 110-5, does not impose a minimum night threshold, though the city's tourism-driven market effectively makes sub-two-night stays uncommon during peak season.

Host Presence Requirements

You don't have to be on-site for every booking in Baltimore City or Montgomery County, but you absolutely must have a local responsible agent designated on your license application who can get to the property within 30 minutes.

Think burst pipes at 2 AM or a neighbor's noise complaint. And make no mistake, failing to maintain an active local contact is a serious license condition violation. It isn't just a paperwork problem.

Note: Montgomery County Bill 29-24, introduced in September 2024, proposes adding an owner-occupancy requirement for new whole-home STR licenses in R-60 and R-90 residential zones. The bill remained in committee review as of May 2026.

5. Tax Obligations

State Taxes

Maryland imposes two state-level taxes on short-term rental revenue. Both apply to rentals of fewer than 90 consecutive days under Maryland Tax-General Article §11-101 et seq. and §7-101 et seq.

Local Taxes

On top of state sales tax, you'll also pay local hotel taxes, and the rates are all over the map. Baltimore City, for example, imposes a hefty 9.5% hotel tax under Baltimore City Code Article 28, §17-1, which helps fund major projects like the Baltimore Convention Center.

Meanwhile, Montgomery County charges 7.0% under Montgomery County Code §52-18, and Anne Arundel County applies the same 7.0% under its own §4-10-101.

So what's the final bill look like? Your Total Combined Tax Rate will land somewhere between 13.0% (that's the 6.0% state tax plus a 7.0% county tax) and a high of 15.5% in Baltimore City, where the city's 9.5% rate really adds up.

This is the same rate a guest would pay at a major downtown hotel. The good news is, at least there aren't any weird, flat per-night fees at the state level to worry about.

Platform Collection Requirements

taxes, Airbnb has your back for the big ones, automatically collecting and remitting the 6.0% Maryland state sales tax and Baltimore City's hotel tax, thanks to a voluntary collection agreement from January 1, 2019. But Vrbo is a different story.

It remits the state sales tax but doesn't handle all the county-level hotel taxes. So if you're a Vrbo host in, say, Montgomery County, you can't just assume they're paying that 7.0% for you. You have to check. Seriously, don't get caught out.

Tax Filing Requirements

Hosts receiving income not fully remitted by a platform must register with the Maryland Comptroller's Office and file returns on a quarterly basis.

6. Safety Equipment and Building Compliance for Maryland Strs

Mandatory Safety Equipment

Maryland has no statewide STR safety inspection regime, but the Maryland State Fire Prevention Code (COMAR 29.06.01) sets minimum equipment requirements for all rental dwellings, enforced by local fire marshals.

• Smoke Detectors: Required in every sleeping room, outside each sleeping area, and on every level of the dwelling, per COMAR 29.06.01.04.

• Carbon Monoxide Detectors: Required in any dwelling with a fuel-burning appliance, attached garage, or fireplace.

• Fire Extinguisher: A minimum 2A:10 B:C-rated extinguisher must be accessible on each occupied floor.

• Emergency Egress: Each sleeping room must have at least one operable window or door meeting IRC egress dimensions.

Building Compliance

• Zoning Conformance: The property must be permitted for residential use under the applicable county zoning code before STR operation begins.

• Certificate of Occupancy: Structures must hold a valid certificate of occupancy from the local building department.

• Electrical and Plumbing: Systems must meet standards enforced by the local county Department of Permits, Inspections, and Enforcement.

Maryland does not have a statewide law requiring booking platforms to verify host registrations before accepting listings, block unregistered properties from transacting, or submit periodic transaction reports to a state authority.

No statute enacted through May 26, 2026, imposes these obligations on Airbnb, Vrbo, or Booking.com at the state level. Platform compliance obligations in Maryland flow entirely from local ordinances.

Montgomery County's short-term rental licensing framework (Montgomery County Code Chapter 57A, effective January 1, 2022) requires hosts to display a valid license number in listings, but the county does not mandate that platforms verify or block based on that number. Enforcement falls on the host, not the platform.

Hosts operating under local STR restrictions in jurisdictions like Baltimore City or Ocean City should not assume platform-level gatekeeping will flag non-compliance. The absence of a platform mandate means unregistered listings can technically remain bookable while the host accrues violation exposure.

Maryland does not have a statewide law that prohibits advertising a short-term rental before a booking transaction occurs. No statute makes the act of listing a property on Airbnb, Vrbo, or any other platform independently unlawful.

General consumer protection rules under the Maryland Consumer Protection Act (Md. Code, Com. Law § 13-301) apply to all commercial advertising, including STR listings, but these are not STR-specific advertising prohibitions.

Jurisdictions such as Annapolis and Montgomery County tie advertising compliance to registration status, meaning an unregistered property listed publicly may trigger a registration violation rather than a standalone advertising penalty.

The enforcement mechanism in those cases flows from the registration framework, not a separate advertising statute.

7. Enforcement and Penalties

Civil Penalties

Maryland does not operate a single statewide STR enforcement agency. Penalties are assessed at the county or municipal level, and amounts vary by jurisdiction. The figures below reflect the most common penalty structures in effect across jurisdictions with active STR ordinances as of 2026.

• Operating without registration: Up to $500 per day in Baltimore City (Baltimore City Code, Article 15, Section 48-6); up to $1,000 per violation in Montgomery County (Montgomery County Code, Chapter 30B).

• Failure to display registration number: Up to $250 per listing per violation in jurisdictions requiring public disclosure.

• Exceeding occupancy limits: Up to $500 per day in Baltimore City; repeat violations may trigger registration revocation.

• Tax non-compliance: Maryland Comptroller penalties include a 10% late-filing surcharge plus interest at 1.083% per month on unpaid lodging tax balances.

Enforcement Mechanisms

• Platform data requests: County agencies may subpoena listing data from Airbnb and Vrbo to cross-reference active listings against registered hosts.

• Complaint response: Neighbor complaints routed through 311 systems trigger inspections in Baltimore City and Montgomery County.

• Proactive monitoring: Some jurisdictions use third-party STR monitoring tools (such as Host Compliance) to scan platforms for unregistered listings.

• On-site inspection: Code enforcement officers may inspect a property following a complaint or a failed registration audit.

Registration Denial and Revocation

• Grounds for denial: Outstanding code violations, unpaid taxes, or prior revocation within 12 months.

• Grounds for revocation: Three substantiated noise or nuisance complaints within 12 months; confirmed occupancy violations; fraud in the registration application.

Appeal body: Baltimore City hosts an appeal to the Board of Municipal Zoning Appeals; Montgomery County

8. Special Considerations

Accessory Dwelling Units (ADUs)

Maryland's 2022 legislation (House Bill 98, effective October 1, 2022) requires local jurisdictions to permit ADUs by right in single-family zones, but short-term rental use of an ADU remains subject to the host municipality's STR ordinance.

Several counties, including Montgomery and Howard, apply the same registration and owner-occupancy requirements to ADUs as to primary residences. A detached ADU rented short-term without a separate STR permit, even where the primary home holds one, constitutes a distinct violation.

• Zoning Overlay Conflicts: Some ADU-permissive zones prohibit commercial use, which local code enforcement may classify as an unhosted STR.

• Septic and Utility Restrictions: Rural ADUs on shared septic systems may face occupancy caps that conflict with listed guest counts.

Violations in jurisdictions such as Montgomery County carry fines up to $500 per day of non-compliance under Montgomery County Code § 29-19.

Rent-Regulated and Subsidized Units

Federal law prohibits short-term rental of units receiving Housing Choice Voucher (Section 8) assistance. Maryland does not maintain a separate state-level prohibition, but the U.S. Department of Housing and Urban Development (HUD) lease addenda explicitly bar subletting for profit.

Tenants, not owners, bear primary federal liability here, but owners who knowingly permit the practice risk program termination.

• Lease Provision Conflicts: Standard HUD lease addenda prohibit any subletting arrangement, including platform-facilitated stays.

• Consequence of Violation: HUD may terminate housing assistance payments and pursue repayment of subsidies disbursed during the violation period.

9. Exemptions

Not every short-term rental arrangement in Maryland falls under local STR licensing frameworks; several categories operate under separate regulatory regimes or are excluded by statute.

• Stays of 30 consecutive days or more: These are classified as standard residential tenancies governed by the Maryland Code, Real Property Article, rather than short-term rental ordinances.

• Licensed hotels and motels: Properties holding a valid Maryland lodging license operate under the Maryland Department of Labor's hospitality licensing framework, not local Airbnb rules in Maryland.

• Bed-and-breakfast establishments: B&Bs meeting state definitional thresholds are regulated separately under county health and zoning codes.

• Student housing and dormitories: Institutional housing operated by accredited educational institutions is exempt from STR registration requirements.

• Owner-occupied primary residences in some jurisdictions: Several Maryland counties apply reduced requirements or full exemptions when the host resides on-site during every guest stay.

10. Legislative Developments

Maryland's General Assembly has not passed a statewide short-term rental registration or licensing statute as of May 2026.

The most recent enacted change affecting STR operators statewide was the expansion of the Maryland sales and use tax to include short-term rental transactions, effective January 1, 2021, under House Bill 932 (2020 Session).

Since then, regulatory activity has remained at the county and municipal level, with no pending statewide bills in the 2025-2026 legislative session that would impose uniform Airbnb rules Maryland-wide.

Hosts should monitor the Maryland General Assembly bill tracker each session, as county-level preemption bills have been introduced and withdrawn in prior sessions.

Baltimore City and Montgomery County each updated their local STR ordinances between 2023 and 2025; those changes are reflected in the applicable county-level sections of this reference.

11. Resources and Contact Information

Government Agencies

Maryland Department of Assessments and Taxation (SDAT)

• Address: 301 West Preston Street, Baltimore, MD 21201

• Phone: (410) 767-1184

• Website: dat.maryland.gov

Maryland Comptroller's Office (Tax Administration)

• Address: 80 Calvert Street, Annapolis, MD 21401

• Phone: (410) 260-7980

• Website: marylandtaxes.gov

Local Zoning and Permitting Offices: Registration portals and permit applications are managed at the county level. Hosts must contact their specific county's planning or zoning department directly, as no single statewide STR registration portal exists.

Filing Complaints

Complaints about unlicensed or non-compliant short-term rentals are handled at the county or municipal level, not through a central Maryland state agency.

• Baltimore City: Contact 311 or submit reports via 311.baltimorecity.gov

• Montgomery County: Contact the Department of Permitting Services at (240) 777-6300

• Anne Arundel County: Contact Inspections and Permits at (410) 222-7790

Disclaimer

This information is provided for general guidance only and does not constitute legal advice. Short-term rental regulations in Maryland are complex and subject to change. Hosts should consult with qualified legal counsel and tax professionals to ensure full compliance with all applicable laws and regulations.

The enforcement space continues to evolve, and hosts are responsible for staying informed of current requirements.