Short-Term Rental Tax Information

 

Online Portal:

Complete monthly short term rental tax reports and make tax payments through our online portal.

  •  If you are accessing the portal for the first time and have not received an account # and activation code from our office, please contact us at 410 778-7478 or financeinfo@kentgov.org prior to accessing the portal.

  •  During this period of conversion to our on-line monthly platform, all interest and penalties for late payments of July short term rental tax that was due on 8/21/24 will be waived.

         
            Access the Short Term Rental Tax Portal here.



Short term rental owner/operator responsibilities:

Short term rental owners/operators are required to collect and remit short term rental tax in accordance with Chapter 152 Taxation, Article III Short Term Rental Tax of the code of Public Laws of Kent County Maryland.

According to the code, establishments that charge for sleeping accommodations not exceeding 4 consecutive months shall:

  • Give the person who is required to pay short term rental tax a bill that identifies the charge as a separate item from any other charge.
  • Collect the short term rental tax from the person who pays the charge.
  • Complete the Monthly Short Term Rental Tax Report and remit the tax collected to the County by the due date (21st of each month).

Please note that if you own multiple lodging establishments, a separate report should be remitted for each establishment. Additionally, nonprofits or governmental associations who are exempt from sales & use tax are not exempt from short term rental tax. 

If you have any questions, please contact the Office of Finance at (410) 778-7478.

 

Additional requirements for short term rentals operating within municipalities:

If you are operating a short term rental within one of Kent County’s five municipalities (Betterton, Chestertown, Galena, Millington, or Rock Hall) additional registration, permitting, and licensing requirements may apply. Please contact the appropriate municipality for their requirements. 

Betterton: (410) 348-5522   info@townofbetterton.com

Chestertown: (410) 778-0500   office@chestertown.com     

Galena: (410) 648-5151   info@townofgalena.com

Millington: (410) 928-3880   millington@millingtonmd.us    Town short term rental information

Rock Hall: (410) 639-7611     cbutler@rockhallmd.gov