Ch. 371 LAWS OF MARYLAND

charge" means a hotel charge for sleeping accommodations for a period not exceeding
4 consecutive months.

(2) In Washington County, "transient charge" means a hotel charge for
sleeping accommodations for a period not exceeding 30 days.

(3) "Transient charge" does not include any hotel charge for services or
for accommodations other than sleeping accommodations.

9-302.

This subtitle allows a hotel rental tax for an authorized county.
9-303.

(a) [An] EXCEPT AS PROVIDED IN SUBSECTION (C) OF THIS
SECTION, AN authorized county may impose, by resolution, a tax on a transient
charge paid to a hotel located in that county.

(C) (1) IN THIS SUBSECTION, "POPULATION CENTER" MEANS ANY
PORTION OF CECIL COUNTY, AS SPECIFIED BY THE BOARD OF COUNTY
COMMISSIONERS, THAT:

(I) .IS NOT LARGER THAN 10 SQUARE MILES IN
GEOGRAPHIC AREA; AND

(II) HAS A POPULATION OF AT LEAST 9,000 6,000
RESIDENTS.

(2) CECIL COUNTY MAY IMPOSE THE HOTEL RENTAL TAX
ONLY ON A TRANSIENT CHARGE PAID TO A HOTEL LOCATED IN A
POPULATION CENTER IN THE COUNTY.

9-304.

(a) Subject to the limitations in subsection (b) of this section, the hotel rental
tax rate is the rate that the authorized county sets by resolution.

(b) An authorized county may not set a hotel rental tax rate that exceeds:

(1) 3% in Allegany County;

(2) 5% in Calvert County;

(3) 5% 3% IN CECIL COUNTY;
[(3)] (4) 5% in Charles County;
[(4)] (5) 3% in Garrett County;
[(5)] (6) 3% in Kent County;
[(6)] (7) 5% in St. Mary's County;
[(7)] (8) 3% in Somerset County;

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