Md. Code, Local Gov't § 20-401

Current with changes from the 2024 Legislative Session
Section 20-401 - Definitions
(a) In this part the following words have the meanings indicated.
(b)
(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.
(c) "Hotel rental tax" means the tax on a transient charge.
(d)
(1)
(i) Except as provided in subparagraphs (ii), (iii), and (iv) 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, "transient charge" means a hotel charge for sleeping accommodations for a period not exceeding 90 days.
(iv) In 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.
(e) "Western Maryland code county" means a code county in the Western Maryland class as established under § 9-302 of this article.

Md. Code, LG § 20-401

Amended by 2014 Md. Laws, Ch. 312,Sec. 1, eff. 7/1/2014.
Amended by 2014 Md. Laws, Ch. 311,Sec. 1, eff. 7/1/2014.
Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.