318                               Laws of Maryland                        [Ch. 68

which represents only room or building rental shall be distinctly set
out and billed to the transient as a separate item.

(3) "Transient" means any person who, for any period of not
more than four consecutive months, obtains sleeping accommoda-
tions or space, either at his own expense or at the expense of
another, in any hotel, motel, apartment, cottage, or other similar place
for which there is a room or building rental.

(4) "Food and beverage" means any item, thing, or material for

human consumption through the mouth and digestive system, offered
for sale or sold in or by a commercial establishment, which is or
readily could be consumed on the premises. The term does not include
medicinal preparations consumed for their curative or remedial

properties; and the term does not include foodstuffs offered for sale

or sold in establishments usually characterised as grocery stores and
from the manner of packaging and sale clearly and certainly in-

tended for consumption away from the premises. The term specifi-

cally includes alcoholic beverages, as that term is defined in Article
2B of this Code. A "vendor of food and beverage" means any person

who offers for sale or sells food and beverage subject to the tax

imposed by this section.

(5) (4) "Person" means any individual, corporation, company, as-
sociation, firm, copartnership or any group of individuals acting as a
unit, and includes any trustee, receiver, assignee, or personal repre-
sentative thereof.

(6) (5) "Resort area" means any portion or portions of the county,
as specified by the Board of County Commissioners from time to
time, which by reason of natural, scenic, or manmade attractions
or development, has or have an unusual influx of visitors, sojourners,
and temporary residents, and which by reason of the influx requires
municipal services in unusual number or magnitude. The term specifi-
cally includes but is not necessarily limited to the Tenth Election
District of the county, as it existed on January 1,1971.

(c)  Every person receiving any payment for room or building
rental and for food and beverage, or for any one or combination of
these items, on which a tax is levied under this section, shall collect
the amount of tax imposed from the transient or person on whom
it is levied or from the person paying for the room or building rental

and for food and beverage, or for any one or combination of these

items, at the time payment is made. The taxes required to be col-
lected hereunder shall be deemed held in trust by the person re-
quired to collect them until remitted as hereinafter required.

(d)  The person collecting the tax shall make out a report upon
forms and setting forth information the County Commissioners pre-
scribe and require, showing the amount of room or building rental
and food and beverage charges, or the amounts paid for any one
or combination of these charges that have been collected, and the
tax required to be collected; and he shall sign and deliver the report
to the Board of County Commissioners, with a remittance of the
tax required hereunder. The reports and remittances shall be made
on or before the tenth day of each month, covering the sales and
the amount of tax collected during the preceding calendar month.

(e)  If any person fails or refuses to remit to the Board of County
Commissioners the tax required to be collected and paid under this