Local Government - Accommodations Intermediaries - Hotel Rental Tax Collection by Comptroller

HB 1103 changes how hotel rental taxes are collected in Maryland by requiring accommodations intermediaries (like online booking platforms such as Airbnb or Expedia) to remit taxes directly to the state Comptroller instead of local counties. It removes counties' authority to create tax exemptions for short-term rentals and establishes new audit procedures for the Comptroller to oversee compliance. This bill affects online travel platforms that facilitate bookings and shifts tax administration from local governments to the state. The policy aims to standardize collection and revenue management for hotel taxes across all counties.