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Statewide lodging tax figures cited to the state revenue department.
A hotel surcharge of 2.5% is imposed, in addition to sales and use tax, in Dorchester County on the sale of a right to occupy a room or lodgings as a transient guest in an establishment that offers at least 380 rooms.
| Rule | Rule text |
|---|---|
| Local lodging taxes | A hotel surcharge of 2.5% is imposed, in addition to sales and use tax, in Dorchester County on the sale of a right to occupy a room or lodgings as a transient guest in an establishment that offers at least 380 rooms. Comptroller of Maryland, Sales and Use Tax List of Tangible Personal Property and Services. As of 2026-10-09. |
Rates are from the Maryland revenue department, retrieved 2026-10-09. Primary sources: https://marylandtaxes.gov/forms/Tax_Publications/Sales_and_Use_Tax-List_of_TPP_and_Services.pdf.
A hotel surcharge of 2.5% is imposed, in addition to sales and use tax, in Dorchester County on the sale of a right to occupy a room or lodgings as a transient guest in an establishment that offers at least 380 rooms. Source: Comptroller of Maryland, Sales and Use Tax List of Tangible Personal Property and Services, https://marylandtaxes.gov/forms/Tax_Publications/Sales_and_Use_Tax-List_of_TPP_and_Services.pdf, as of 2026-10-09.
Estimates for planning; not tax/legal advice.