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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 II. MUNICIPAL HOTEL RENTAL TAX |
§ 20-431. 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, § 9-608(a)(1).
** REVISOR'S NOTE
The only changes are in style.
(b) Hotel. -- "Hotel" has the meaning stated in § 20-401 of this subtitle.
** REVISOR'S NOTE
This subsection formerly was Art. 24, § 9-608(a)(2).
** REVISOR'S NOTE
The only changes are in style.
(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, § 9-608(a)(3).
** REVISOR'S NOTE
The reference to a tax "on a transient charge" is substituted for the former reference to a tax "authorized under this section" for clarity.
** DEFINED TERMS:
"Hotel" § 20-431
** DEFINED TERMS:
"Transient charge" § 20-431
**
(d) Transient charge. -- **
(1) "Transient charge" means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months. **
(2) "Transient charge" does not include any hotel charge for: **
(i) services; or **
(ii) accommodations other than sleeping accommodations.
REVISOR'S NOTE
This subsection formerly was Art. 24, § 9-608(a)(4).
REVISOR'S NOTE
The only changes are in style.
DEFINED TERM:
"Hotel" § 20-431