§ 20-404. Limitations and exemptions

   (a) Exemption for lodging at corporate training center. -- The hotel rental tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:

   (1) is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization;

   (2) provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and

   (3) does not offer lodging services to the general public.

(b) Calvert and St. Mary's counties. -- By resolution, Calvert County and St. Mary's County may provide a tax exemption for classes of hotels.

(c) Carroll County. -- In Carroll County, the hotel rental tax does not apply to a hotel with 10 or fewer sleeping rooms.

(d) Cecil County. -- Cecil County may impose the hotel rental tax only on a transient charge paid to a hotel located in any part of Cecil County that:

   (1) is specified by the governing body of Cecil County as a population center;

   (2) is not larger than 10 square miles in geographic area; and

   (3) has a population of at least 6,000 residents.

(e) Frederick County. -- In Frederick County, the hotel rental tax does not apply to a hotel with:

   (1) 10 or fewer sleeping rooms in its main building; and

   (2) not more than 20 additional sleeping rooms in auxiliary structures on the hotel's property.

(f) Washington County. -- In Washington County, the hotel rental tax does not apply to a transient charge paid to a hotel by:

   (1) the federal government;

   (2) a state; or

   (3) a unit or instrumentality of a state or the federal government.

HISTORY: An. Code 1957, art. 24, § 9-303(c), 9-305; 2013, ch. 119, § 2; ch. 510.