Maryland law does not directly address the practice of subleasing. This means that each individual lease will typically determine whether or not a tenant may sublet. If the lease does permit subletting, it may place restrictions on doing so. Most likely, the lease will require the tenant to get landlord approval before subleasing. Where necessary, a Landlord Consent Form can be used.

Maryland’s 6% Sales and Use tax^[1] must be collected on the sale of accommodations that have a duration of less than four consecutive months. Sales and Use tax must be separately stated on the record of sale.^[2] This tax does not apply to people renting living accommodations on a monthly basis or are permanent residents.^[3]

If the accommodation is being sold through a brokerage like Airbnb, the brokerage will typically collect and remit taxes. Otherwise, the individual or entity selling the accommodation is responsible for taxes.

Additional hotel and transient guest taxes may be applicable by county and/or municipality. For purposes of collecting these taxes, individual counties in Maryland may define “short-term” differently.^[4] For example, “transient charge” is defined:

• In Carroll County as a period not exceeding 25 days.
• In Frederick County as a period not exceeding 90 days.
• In Garrett County as a period not exceeding 30 days.
• In Washington County as a period not exceeding 30 days.

Actual tax rates will vary by location.