October 2024
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
In December 2019, Ordinance 19-217 entered into effect to regulate the short-term rentals, including requiring their licensing. Please also consult the Baltimore City Code as other provisions may apply to your hosting activity. Check the short-term residential occupancy page on the Baltimore City website.
STR Taxation
Your hosting activity may be subject to various taxes. Please note misterb&b registered with State and local tax authorities to collect the following taxes on your behalf, for stays not exceeding 90 consecutive days. For more information, check our FAQ about US sales/occupancy tax collection by misterb&b.
You remain responsible for registering for, collecting and/or remitting any other taxes applicable to your hosting activity.
STR conditions
According to Baltimore City Code, a STR is the transient rental of an accommodation for fewer than 90 consecutive days.
- STR in primary residence only. According to BCC §48-7(a)(1), STRs are permitted only in the Host’s primary residence.
- Grandfathered unhosted STRs. According to BCC §48-7(a)(2), there is an exemption to get an additional dwelling unit licensed if it meets the criteria for being grandfathered (i.e. a dwelling unit which was booked between August 1,2017, and December 31, 2018 and owned by the Host before Dec. 31, 2018). Application must have been completed before March 31, 2020.
- Use restrictions. According to BCC §48-15(b), all Hosts must comply with the Zoning Code of Baltimore City and use the dwelling unit at all times for residential occupancy only.
STR License
In Baltimore, it is mandatory to obtain a license first to operate a STR. For more information about the license process (including pre-requisite steps and required documentation), check this official FAQ.
- Licensing process. The license application can be completed online here.
- Renewal. The licenses expire every 2 years. The renewal application must be filed online before expiration.
- State registration. STR are also required to register with the State Comptroller and obtain their Tax ID.
You must add the STR license number to your misterb&b listing(s) (go to the “Local Requirements” page, via “Edit my listing”). In the absence of a valid STR license number, misterb&b may delete your listing.
Maintaining compliance
Your hosting activity must respect all State and local regulations.
- Fire and safety. You must ensure that your STR complies with current Baltimore Fire Code Regulations.
- Emergency contact. You must designate an emergency contact who must reside within 15 miles of the dwelling unit.
- Notice of licensure. You must post a notice in a location visible to the public, that states that the dwelling unit is licensed for short-term residential rentals.
- Records maintenance. You must maintain records of some information for each STROs transaction made. These records must be made available for inspection to the city pursuant to a lawful request.
Third-party rules
- Community rules. You must abide by other contracts or rules binding you, such as co-op rules, CC&Rs, HOA rules, or other rules established by tenant organizations.
Data-sharing and privacy
misterb&b is required by law to save and share some information with the city of Baltimore. It includes the listing’s license number, name of the host, the listing’s address and the number of nights a Guest stayed at the unit.
By using misterb&b, the Host consents to the collection, retention, use and disclosure of his information to the City (in accordance with all legal obligations and processes).