Md. Code, Local Gov't § 20-431

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:
(i) services; or
(ii) accommodations other than sleeping accommodations.

Md. Code, LG § 20-431

Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.