Short-Term Rental Laws in Deep Creek Lake, Maryland

Deep Creek Lake is unincorporated Garrett County — no city government, all rules are at the county level. Garrett County is one of the most STR-friendly markets in Maryland — the lake economy depends on STR inventory and the county ordinance reflects that. STR is permitted by right in all residential and resort zoning districts around the lake (LR Lake Residential, RR Rural Residential, LV Lake Village, etc.). The county requires a Rental License + inspection + designated 24/7 local responsible-party contact + posted occupancy. Garrett County Rental Licensing administers the program. Annual renewal. Inspection required at initial license + every 3 years afterward. License application requires proof of property insurance, designated 24/7 local property manager within Garrett County (this is enforceable — out-of-county absentee managers are not accepted), parking plan, and life-safety self-certification (smoke + CO + fire extinguisher + posted occupancy). The Deep Creek Lake Property Owners Association also imposes ancillary rules in HOA-governed waterfront subdivisions — verify HOA covenants separately.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Garrett County's Department of Permits & Inspections enforces. Operating without a Rental License: stop-rental order + per-day fines + back-tax assessment for unremitted hotel tax. Garrett County cross-checks Airbnb/Vrbo listings against the license registry. The Deep Creek Lake-specific Property Owners Association can independently file nuisance complaints that trigger county code enforcement on top of HOA covenant remedies. Generally a permissive market with low enforcement-friction for compliant operators.

Combined short-term lodging tax in Deep Creek Lake is approximately 11.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

Maryland State sales tax 6% + Garrett County Hotel Rental Tax 5% — combined ~11.0% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.