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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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LOCAL GOVERNMENT |
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DIVISION IV. LOCAL FINANCE |
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TITLE 20. TAXES AND DEVELOPMENT IMPACT FEES |
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SUBTITLE 4. HOTEL RENTAL TAXES |
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PART I. COUNTY HOTEL RENTAL TAXES |
§ 20-401. Definitions
Latest version.
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(a) In general. -- In this part the following words have the meanings indicated.
** REVISOR'S NOTE
This subsection formerly was Art. 24, § 9-301(a).
** REVISOR'S NOTE
The only change is in style.
(b) Hotel. --
(1) "Hotel" means an establishment that offers sleeping accommodations for compensation.
(2) "Hotel" includes:
(i) an apartment;
(ii) a cottage;
(iii) a hostelry;
(iv) an inn;
(v) a motel;
(vi) a rooming house; or
(vii) a tourist home.
** REVISOR'S NOTE
This subsection formerly was Art. 24, § 9-301(d).
** REVISOR'S NOTE
No changes are made.
(c) Hotel rental tax. -- "Hotel rental tax" means the tax on a transient charge.
** REVISOR'S NOTE
This subsection is new language derived without substantive change from former Art. 24, § 9-301(e).
** REVISOR'S NOTE
The reference to a tax "on a transient charge" is substituted for the former reference to a tax "authorized under this subtitle" for clarity.
** DEFINED TERMS:
"Hotel" § 20-401
** DEFINED TERMS:
"Transient charge" § 20-401
**
(d) Transient charge. -- **
(1) (i) Except as provided in subparagraphs (ii) and (iii) of this paragraph, "transient charge" means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months. **
(ii) In Carroll County, "transient charge" means a hotel charge for sleeping accommodations for a period not exceeding 25 days. **
(iii) In Frederick County, Garrett County, and Washington County, "transient charge" means a hotel charge for sleeping accommodations for a period not exceeding 30 days. **
(2) "Transient charge" does not include any hotel charge for: **
(i) services; or **
(ii) accommodations other than sleeping accommodations.
REVISOR'S NOTE
This subsection is new language derived without substantive change from former Art. 24, § 9-301(f).
DEFINED TERM:
"Hotel" § 20-401
**
(e) Western Maryland code county. -- "Western Maryland code county" means a code county in the Western Maryland class as established under § 9-302 of this article.
REVISOR'S NOTE
This subsection is new language added for clarity and to avoid repetition of the phrase "code county in the Western Maryland class".
"Code county" § 1-101