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.(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: (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.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.