Current with changes from the 2024 Legislative Session
Section 20-431 - Definitions(a) In this part the following words have the meanings indicated.(b) "Hotel" has the meaning stated in § 20-401 of this subtitle.(c) "Hotel rental tax" means the tax on a transient charge.(d)(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:(ii) accommodations other than sleeping accommodations.Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.