1588                             Laws of Maryland                      [Ch. 738

Laws of Prince George's County (1963 Edition), being also Article
17 of the Code of Public Local Laws of Maryland, title "Prince
George's County," subtitle "Hotels, Motels, and Rooming Houses,"
to follow immediately after Section 44-1. thereof, TO BE UNDER
THE NEW SUBHEADING "HOTEL AND MOTEL TAX," and to
read as follows:

44-2.

(a) Rate. The County Executive and County Council of Prince
George's County are IS hereby authorized and directed to levy and
impose a tax of NOT EXCEEDING six per centum (6%) THREE
PER CENTUM (3%) on all gross amounts of money paid to the
owners or operators of hotels and motels in Prince George's County
beginning July 1, 1971, by transient guests or tenants for renting,
using or occupying a room or rooms in said hotels and motels to be
paid and collected as hereinafter provided PURSUANT TO SUCH
RULES AND REGULATIONS AS MAY BE ADOPTED BY THE
COUNTY COUNCIL.

(b) Definitions. As used in these sections, a "transient guest or
tenant" shall mean a person or persons renting, using or occupying

a room or rooms in a hotel or motel for less than ninety (90) con-

secutive days, and for the purposes of this section a "hotel or motel"
shall mean a building containing sleeping accommodations for more
than twenty-five (25) persons and open to the transient public and
shall also include those public facilities otherwise known as rooming
houses, tourist homes and tourist cabin parks.

(d) Rules. The County Director of Finance is hereby authorized

to adopt or promulgate such rules and regulations as he may deem

necessary or proper pertaining to the payment, collection and ac-
counting of the taxes levied and imposed by these sections or in con-
nection with the administration and enforcement of the provisions
of those sections.

(e) Powers of County Director of Finance. In addition to the

powers granted to the County Director of Finance in connection with
the collection of the tax imposed by these sections, he is hereby
authorised and empowered.

(1) To compromise disputed claims in connection with the tax
imposed by these sections and for good and sufficient causes shown to
remit interest and penalties;

(c) Statement; date. Every person, firm, association or corpora-

tion owning or operating any hotel or motel as defined herein in

Prince George's County shall collect the taxes herein levied and im-

posed from the persons paying the rental or other charges for the

use or occupancy of any room or rooms in his or its hotel or motel,

and shall pay the same to the County Director of Finance on or be-

fore August 1, 1971, and on or before the 1st day of each month

thereafter. At the same time that any such payment is made to the

County Director of Finance, the party making such payment shall

file with the County Director of Finance a statement, or such forms
as may be prescribed by the County Director of Finance, showing

the amount of taxes collected during the preceding period, and set-

ting forth such other data and information as may be required by

the County Director of Finance.