Section 20-403 - Imposition of tax(a) Except as provided in § 20-404 of this subtitle, a county may impose, by resolution, a hotel rental tax.(b)(1) This subsection applies only to Calvert County, Charles County, and St. Mary's County.(2) The governing body of a county shall hold a public hearing before imposing a hotel rental tax.(3) The hearing: (i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and(ii) may not be part of the annual budget hearing.Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.