Last Updated

May 1, 2025

SB0979 Explained - Maryland Airbnb 2025 Tax Rules Update

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Written by

Adekiya Ibukun

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Being an Airbnb host in Maryland is no small feat, from juggling bookings, guest expectations, property upkeep, new tax filings, platform updates, permit renewals, the whole nine yards is a lot. Finally it is April and things start to feel manageable in the year 2025 for hosts,  boomSenate Bill 979 (SB0979) swoops in with a fresh set of tax rules to shake things up again for hosts who thought you had it all sorted, But don’t sweat it, we’re here to walk you through what’s changing and how to stay ahead of the new bill with zero legal jargon and a whole lot of clarity, and maybe a little sass so you won't lose your mind and your rental income. Ready? Then read up…

SB0979 Unveiled:

In the latest legislative session, Maryland introduced SB0979, a bill that centralizes the collection of hotel rental taxes. Traditionally, accommodation intermediaries, that is, platforms like Airbnb and VRBO remitted these taxes to individual counties. SB0979 now mandates that these platforms now direct hotel rental taxes straight to the Maryland Comptroller, streamlining the process and aiming for uniformity across the state.

Why the Change?

The decentralized system led to inconsistencies, with each county potentially having its own set of rules and exemptions. By funneling tax collection through the state Comptroller, Maryland seeks to standardize the process, ensuring that all accommodations intermediaries adhere to a uniform protocol.

Maryland General Assembly Historical Context:

Short-term rental regulations have been a patchwork quilt, varying not just from state to state, but often from county to county. This mosaic of rules has posed challenges for hosts operating in multiple jurisdictions. Maryland's move mirrors a broader trend of states aiming to simplify and centralize tax collection in the burgeoning short-term rental market.

How This Affects Hosts & Investors:

The good news is that tax remittance just got a whole lot easier. With the Maryland Comptroller taking over hotel tax collection, hosts can finally ditch the county by county confusion. No more decoding local tax quirks or chasing down different forms. It’s one streamlined process, one destination. Clean, simple, and way less headache.

Of course, in the world of short term rentals, change is the only constant. SB0979 is Maryland’s latest move to modernize and bring order to the STR chaos. And while that’s a win overall, hosts and investors need to stay sharp and adaptable.

But here’s the catch. Even though the state is centralizing tax collection, some county and city specific rules may still apply, especially when it comes to things like zoning, permitting, or other local ordinances. The translation is that you still need to keep an eye on the fine print.

Feeling overwhelmed? Don’t be That’s exactly why Lodge Compliance exists. We make sure your short term rental business stays ****compliant, and profitable. Whether it’s sorting out your permits, handling tax filings, or translating legal lingo into plain English, we’ve got you.

Don’t let new rules kill your hosting vibe. Let Lodge Compliance handle the hard stuff while you focus on growing your business and popping the champagne.

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