FY2022 Adopted Operating and Capital Budget

FY2022 Adopted Budget County Tax Rates Hotel Rental Tax

Hotel Rental is an excise tax on hotel charges for sleeping accommodations for a period not exceeding 90 consecutive days. Frederick Co XQW\¶V KRWHO UHQWDO WD[ UDWH IRU )< 2 is 5.0%. Per section 1 8 166 of the County Code after administrative costs, the remainder is given to the Tourism Council. This tax is recorded and tracked in the Hotel Room Rental Fund.

Other taxes charged in Frederick County include: x Local ± MD 911 Fee (recorded in the General Fund) x MD Security Interest Filing Fee (recorded in the General Fund) Note: Agriculture Transfer Tax is a pass thru from the State and is not a tax levied by the County (recorded in the Agricultural Preservation Fund)

Taxes by Fund Table:

FUND Governmental Funds

TAX:

General Fund

Agricultural Preservation 3 3

Hotel Room Rental Tax

Electric Lighting Districts Housing Initiatives

Parks Acquisition/Development School Construction

Property Tax Income Tax

3 3

Recordation Tax Hotel Rental Tax Local MD 911 Fee

3 3

3 3 3

3

3 MD Security Interest Filing Fee 3

53