Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://www.marylandtaxes.gov
Tax Breakdown
6%
State Sales Tax
7%
Lodging / TOT
Est. Total Tax Burden~15%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. State sales tax + county hotel rental tax applies. Baltimore City requires license. Ocean City has specific rules for the resort area.
Major City Rules
3 cities tracked
Baltimore
Moderate
STR license required, primary residence encouraged
Ocean City
Moderate
Annual rental license, safety inspection, resort area rules
Annapolis
Moderate
Business license, historic district considerations
Housing Market Data — US Census ACS
ACS 5-Year 2022
2,531,075
Total Housing Units
8.4%
Vacancy Rate
67.5%
Owner-Occupied
32.5%
Renter-Occupied
54,466
Seasonal/Vacation Units
2.2%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.