§ 5-175.04. Short-Term Rental Hosting Platform License; Requirements.

(a)

Short-term rental hosting platforms shall be registered with the Department.

(b)

Platforms shall pay an annual licensing fee of $2,500 to lawfully operate in Prince George's County, Maryland.

(1)

The fees are subject to change; any change to the annual $2,500 licensing fee shall be prescribed in the Table of Fees.

(c)

Platforms shall require any short-term rental host to submit a copy of the host's rental license or 90 day pending application certificate to the platform, prior to the rental being listed on the platform.

(d)

Platforms shall provide the following information to the Department on an annual basis. The information shall be submitted to the Department by January 1. The required information is as follows:

(1)

The total number of short-term rentals listed on the platform during the applicable reporting period;

(2)

A complete listing of all Prince George's County properties listed in the platform for the current and upcoming reporting periods;

(3)

The total number of nights that each listing on the platform was rented to transients during the applicable reporting period.

(e)

All platforms shall remit all hotel taxes, including but not limited to those collected by the short-term rental provider or applicant, as outlined in this section and Subtitle 10 Division 8 of the Prince George's County Code and:

(1)

Such quarterly payments shall be made on or before the last days of April, July, October and January in each year. They shall cover the amounts collected during the three (3) months immediately preceding the months in which reports and remittances are required. Such quarterly payments shall be made on or before the last days of April, July, October and January in each year. They shall cover the amounts collected during the three (3) months immediately preceding the months in which reports and remittances are required. The payments shall be made to the Department of Finance

(2)

Prince George's County, with approval of the governing body, may agree to an alternative method of tax collection with the Platform. However, if after the expiration of the term of the agreement, Prince George's County may require remittance of hotel taxes as outlined in Subtitle 10 Division 8 of the Prince George's County Code and Section 5-175.04(e)(1).

(CB-11-2018)

Editor's note— Section 3 of CB-11-2018 (DR-4) provides that at least 50% of the projected revenue generated by the fees or penalties shall be reserved in the annual County budget process for permitting, inspections, or enforcement personnel costs of the Department of Permitting, Inspections and Enforcement.

Section 4 of CB-11-2018 (DR-4) states that these provisions shall take effect on October 1, 2019.