(a)      Subject to the limitations in subsections (b) and (c) of this section, the hotel rental tax rate is the rate that the authorized county sets by resolution.

      (b)      An authorized county may not set a hotel rental tax rate that exceeds:

            (1)      3% in a code county;

            (2)      5% in Calvert County;

            (3)      5% in Carroll County;

            (4)      3% in Cecil County;

            (5)      5% in Charles County;

            (6)      5% in Dorchester County;

            (7)      5% in Frederick County;

            (8)      5% in Garrett County;

            (9)      5% in St. Mary's County;

            (10)      5% in Somerset County;

            (11)      In Talbot County:

                  (i)      4% from January 1, 2005 through December 31, 2006; and

                  (ii)      3% on or after January 1, 2007; and

            (12)      6% in Wicomico County.

      (c)      (1)      Notwithstanding subsection (b)(1) of this section, a code county, other than a code county in the Western Maryland class, may set a hotel rental tax rate that is greater than 3%, but not exceeding 5%, with the unanimous consent of the county commissioners for the county.

            (2)      Notwithstanding subsection (b)(1) of this section, a code county in the Western Maryland class may set a hotel rental tax rate that is greater than 3%, but not exceeding 8%, with the unanimous consent of the county commissioners for the county.

      (d)      The hotel rental tax rate in Washington County is 6%.