§ 20-432. Authorization to impose tax

   (a) In general. -- Except as provided in subsections (b) and (c) of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax.

(b) Exception for municipality with revenue sharing arrangement. --

   (1) In this subsection, "hotel rental tax revenue sharing arrangement" includes:

      (i) a requirement under § 20-415 through 20-422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or

      (ii) any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.

   (2) A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.

(c) Other exceptions. -- A municipality may not impose a hotel rental tax if:

   (1) the hotel has 10 or fewer sleeping rooms; or

   (2) the municipality is located in a county that:

      (i) distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or

      (ii) does not impose a tax on a transient charge paid to a hotel.

HISTORY: An. Code 1957, art. 24, § 9-608(b); 2013, ch. 119, § 2.