Section 20-404 - Limitations and exemptions(a) The hotel rental tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that: (1) is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization;(2) provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and(3) does not offer lodging services to the general public.(b) By resolution, Calvert County and St. Mary's County may provide a tax exemption for classes of hotels.(c) In Carroll County, the hotel rental tax does not apply to a hotel with 10 or fewer sleeping rooms.(d) Cecil County may impose the hotel rental tax only on a transient charge paid to a hotel located in any part of Cecil County that:(1) is specified by the governing body of Cecil County as a population center;(2) is not larger than 10 square miles in geographic area; and(3) has a population of at least 6,000 residents.(e) In Frederick County, the hotel rental tax does not apply to a hotel with: (1) 10 or fewer sleeping rooms in its main building; and(2) not more than 20 additional sleeping rooms in auxiliary structures on the hotel's property.(f) In Washington County, the hotel rental tax does not apply to a transient charge paid to a hotel by:(1) the federal government;(3) a unit or instrumentality of a state or the federal government.Amended by 2013 Md. Laws, Ch. 510,Sec. 1, eff. 10/1/2013.Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.