www.co.worcester.md.us

Room Tax

Room Tax Report
Room Tax Application

 

Rental of hotel or motel rooms, apartments, rooms, condominiums, cottages, mobile homes, or any other sleeping accommodation is subject to the Worcester County 4.5% Room Tax. Room Tax is not applicable if the property is rented to the same individual for longer than four months and one day. If you plan to utilize your property for rentals, an Application for Room Tax must be filed, and Room Tax Reports must be submitted with payment each month. If you are handling the rental yourself and are not using a real estate agent, please call the Treasurer's Office for an Application for Room Tax. Room Tax Reports for rentals handled by a real estate agent or rental agency are submitted by the agent or agency.

The Room Tax Report is mailed out by this office quarterly and is DUE on the 21st of the month for the previous month's rentals. Please do not include it with payment of Maryland Retail Sales Tax, which is also due on the 21st of the month. Questions concerning state tax reports should be directed to the Comptroller of the Treasury at (410) 260-7980 or 1-800-638-2937. For your convenience, you will receive Room Tax Reports for three months in each mailing.

Taxes unpaid and delinquent a period of one month from the date due will have a penalty of 10% of the bill. Additionally, interest at the rate of one-half of one percent of the bill will be added each month beginning with the first month.

 

Mailing Address

Worcester County
Office of the Treasurer
P.O. Box 248
Snow Hill, MD 21863
(410) 632-0686 ext. 1211