Marvin Mandel, Governor                         317

CHAPTER 68
(Senate Bill 309)

AN ACT to add a new Section 41 IB to Article 81 of the Annotated
Code of Maryland (1969 Replacement Volume), title "Revenue
and Taxes," to follow immediately after Section 411A thereof and
to be under the new subtitle "Worcester County Room and Food
Tax," authorizing the Board of County Commissioners of Wor-
cester County to impose a tax on certain room and building rentals
and on certain purchases of food and beverage, in resort areas
within the county, making provision for the imposition, collection
and distribution of this tax, providing for the duties of the Sales
Tax Division of the Comptroller's Office in relation thereto and
relating generally to the imposition, collection and distribution of
a certain sales tax in Worcester County, AND TO PROVIDE FOR
THE EFFECT OF OTHER LEGISLATION ON THIS ACT.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 411B be and it is hereby added to Article 81 of
the Annotated Code of Maryland (1969 Replacement Volume), title
"Revenue and Taxes," to follow immediately after Section 411A
thereof and to be under the new subtitle "Worcester County Room
and Food Tax," to read as follows:

411B.                  Worcester County Room and Food Tax

(a)  The Board of County Commissioners of Worcester County
may impose a tax within every resort area within the county on (1)
the amount paid for room or building rental by or for any transient
at any hotel, motel, apartment, cottage or other similar place pro-
viding sleeping accommodations,; and (2) the amount paid for pur-
chases of food and beverage by any person in any place hold-

ing out for sale or selling these articles commercially. This tax, if

imposed, shall be at the rate of two per centum (2%) of the room

or building rental or of the amount paid for purchases of food and
beverage. THIS TAX, IF IMPOSED, SHALL BE AT THE RATE
AS A PER CENTUM OF THE ROOM OR BUILDING RENTAL
AS THE BOARD OF COUNTY COMMISSIONERS OF WORCES-
TER COUNTY MAY, BY RESOLUTION, DETERMINE, BUT
NOT TO BE IMPOSED AT A RATE IN EXCESS OF THREE PER
CENTUM (3%).

(b)  For the purpose of this section the following words and
phrases have the following respective meanings, unless the context
clearly indicates a different meaning:

(1)  "Hotel, motel, apartment, cottage or other similar place"
means any public or private hotel, inn, hostelry, tourist home or
house, motel, rooming house, apartment house, cottage or other sim-
ilar lodging place, offering sleeping accommodations or space for
one or more persons at any time, and the owner and operator
thereof, which for compensation holds out to furnish or furnishes
sleeping accommodations or space to any transient.

(2)  "Room or building rental" means the total charge made by
any hotel, motel, apartment, cottage or other similar place for sleep-
ing accommodations or space furnished the transient. If the charge
includes any amount for services or accommodations in addition to
that of the use of sleeping space, the portion of the total charge