Short-term rentals (STRs) in St. Mary's County, Maryland, are regulated by local authorities and are subject to specific legal requirements. Known as "public accommodations," these rentals include properties such as homes, cabins in rural areas, and apartments. The business landscape favors properties that cater to tourists seeking recreational activities, particularly in scenic locations, although there is also demand from business travelers. The St. Mary's County government imposes a Public Accommodations Tax of 5% on rentals, along with state-level taxes, which property owners must remit. The local economy benefits from a strong tourist presence, especially during peak seasons and events, enhancing the rental market's vibrance. The Department of Land Use & Growth Management oversees STR regulations, including permitting and taxation. For further details, visit the official St. Mary's County website at.