(a) Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.
(b) The hotel rental tax rate may not exceed:
(1) except as otherwise provided in this section, 3% in a code county;
(2) 3% in Cecil County;
(3) 4% in Talbot County;
(4) 5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;
(5) 6% in Wicomico County; and
(6) 8% in Garrett County.
(c) With the unanimous consent of the county commissioners:
(1) a code county other than a Western Maryland code county may set a hotel rental tax rate up to 5%; and
(2) a Western Maryland code county may set a hotel rental tax rate up to 8%.
(d) The hotel rental tax rate in Washington County is 6%.