FY26 budget book final

WASHINGTON COUNTY APPROVED BUDGET

FY 2026

Hotel Rental Tax – Fund 27 – Departments 27010 – 27030

Contact – Zane Garrett

Department Description/Function

The Hotel Rental Tax Fund is used to account for revenue generated by a 6% hotel rental tax approved under Maryland Code Article 24, Title 9, and Subtitle 3 by local resolution. The expenditure of the Hotel Rental Tax revenue is restricted by State statute. The Convention and Visitors Bureau receives 50% of collected fees to promote tourism. Municipalities receive a portion of the tax revenue based on population with each one receiving a minimum of $15,000. The remaining amount is distributed as approved by the Board of County Commissioners to promote tourism, encourage economic development, or promote cultural and/or recreational activities in Washington County.

Goals Fiscal Year 2026

 Continue publishing annual expenditure reports on the county website providing transparency for expenditures and any remaining unspent hotel rental funds previously allocated to Municipalities, the City of Hagerstown and the County. This is an ongoing departmental goal.

Accomplishments Fiscal Year 2025

 Through April of 2025 significant use of funds includes payments to Hitachi Rail STS USA, Inc. and Conair, LLC through the Maryland Economic Development Assistance Authority and Fund (MEDAAF) Program (Economic Development) and Farming Ag Grants (Economic Development) among several other smaller distributions to 20 other organizations in support of BOCC requests.

Key Data

2024 Budget

2025 Budget

2026 Budget

Category Funding Sources

$ Change

% Change

General Fund Support

2,000,000

2,000,000

2,000,000

0

0.00%

Grants/Intergovernmental

0

0

0

0

0.00%

Fees/Charges

0

0

0

0

0.00%

Total

2,000,000

2,000,000

2,000,000

0

0.00%

2023 Budget

2024 Budget

2025 Budget

Program Expenditure by Category

$ Change

% Change

Wages and Benefits

0

0

0

0

0.00%

Operating

2,000,000

2,000,000

2,000,000

0

0.00%

Capital Outlay

0

0

0

0

0.00%

Total

2,000,000

2,000,000

2,000,000

0

0.00%

2026 Budget Document

232

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