Rental Charges Itemized to Reduce Your State & County Use Tax

	Rental Charge Element	Charge per Week ($) Summer & Winter (week/extra day)	Charge per 2 day Weekend (Weekend/Extra Day) ($) Winter	Charge per Early Summer (Week/ Extra day)	Charge per  Off Peak (Spring & Fall) (Week/Extra day)	Charge per Off Peak weekend (Spring & Fall Weekend / Extra day)	Basis for cost of  itimized service.
1	Rental of Vacation House Sleeping Accommodations	990/150	310/150	840/150	890/150	210/135	Calculated & basis for charging renters tax
2	Cleaning of House (Post Use)	100	$100 /week or per shorter stay	$100 /week or per shorter stay	$100 /week or per shorter stay	$100 /week or per shorter stay	Actual
3	Use of Dock & Picnic area & Bathhouse (Summer only)	100	100$	100	N/A	N/A	12 week basis based on actual lake dock rental information
4	Plowing (Winter only) & pellets for stove & starter fluid	100	50	N/A	N/A	N/A	A week in winter could easily require 2 or more plowings. Actual
5	Parking Charge at house or docks	None	None	None	None	None	Note,GarrettCounty treats required number of parking spaces separately in their compliance of occupancy.
6	Trash Pick Up	10	10	10	10	10	Actual Cost
7	Laundry Charge	100	$100/week or per shorter stay	$100/week or per shorter stay	$100/week or per shorter stay	$100/week or per shorter stay	Estimated from costs
8	Total Use Charge  (pre tax)	1300	570	1150/150	1100/135	500/135	Summary & basis for charging renters
9	MarylandState 5% Rental Tax on House & Bedroom accommodations only.	50	15.50	42.00	44.50	14.50	5% Sales Tax Based on only House rental  ( #1)
10	Garrett CountyTax ( Vacation Rental) 5%	50	15.50	42.00	44.50	14.50	5% County tax based only on rental of sleeping accommodations- #1
11	Total Tax to Renter (County & State)	100	31.00	84	89	29	Total= #9+#10
12	Total Cost to Renters: Winter Week Ends		602	######	###########	#########	Based on #1 Extra days is 10% of 150 per extra days We don’t rent for only one day!
13	Total Cost to Renters: Full Week Prime Summer & Winter Time	1400	#######	#######	#########	#########	#8+#11
14	Total Cost to Renters: Early Summer	##########	########	1234	#########	#########	Extra days added tax is 10% of $150 per extra days.  We don’t rent for only one day!
15	Total Cost to Renters: Full Week Spring & Fall	#########	##########	#########	1189	#########
16	Total Cost to Renters: Weekend Spring & Fall	#########	#######	########	#########	529	Extra days added tax is 10% of $135 per extra days. We don’t rent for only one day!

GarrettCountyTax: 5% tax on Public Accommodations. The tax is on all “rooms or buildings rented” in the county. Vacation rentals.

MarylandState Tax: 5% tax on Room Rentals. Law states: “the right to occupy a room or lodgings as a transient guest” It does not apply if house was rented for more than 4 months in resort area “such as DeepCreekLake!

Why are all the extra charges listed above?

The extra charges are not “extra”, they were always there! They were shown here to allow us to charge the renters LESS State & County TAX !You will not see the rental agencies doing this!
Based on this wording in the laws, we made this charge schedule of actual charges that make up the rental bill and contract to relieve the renter from undue tax burden and only apply tax to the house & sleeping accommodations!