Hotel Room Rental Tax Report

Frederick County Hotel Rental Tax Information


Any visitor who rents a hotel room for no more than 90 consecutive days in Frederick County must pay the Frederick County Room Rental Tax of 5% of the rental charge. The Frederick County Code describes a hotel as any individual, corporation, firm, partnership or similar entity which owns or operates an establishment that offers sleeping accommodations for compensation. Hotel does not include a facility with 10 or fewer sleeping rooms in its main building and no more than 20 additional sleeping rooms in auxiliary structures on the facility’s property.

Due Date:


A hotel shall complete, sign and file a Hotel Room Rental Tax Report on or before the 21st day of each month. The tax return will report activity for the prior month. For example, the December tax return will be due on or before January 21st.

Hotel Rental Discount:


When the Hotel Room Rental Tax is paid and delivered on or before the 21st, a discount equal to 1.5% can be applied.

Interest and Penalties:


To avoid any interest and penalty charges, Hotel Room Rental tax returns should be paid and delivered on or before the 21st of each month. The interest rate for each month or fraction of the month is 0.5%. If a hotel fails to pay the tax within one month after the payment is due, the hotel shall pay a tax penalty of 10% of the unpaid tax in addition to the interest charges.

Record Retention:


Copies of tax returns and supporting documentation should be maintained and available for at least four years from the date of the return.

Information regarding Hotel Rental Tax can be referenced in the County Code .