§ 20-403. Imposition of tax

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   (a) Authorization. -- Except as provided in § 20-404 of this subtitle, a county may impose, by resolution, a hotel rental tax.

(b) Hearing requirement. --

   (1) This subsection applies only to Calvert County, Charles County, and St. Mary's County.

   (2) The governing body of a county shall hold a public hearing before imposing a hotel rental tax.

   (3) The hearing:

      (i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and

      (ii) may not be part of the annual budget hearing.

HISTORY: An. Code 1957, art. 24, § 9-302, 9-303(a), (b); 2013, ch. 119, § 2.

                    
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