2492                            County Local Laws

Bill No. 27-71

AN ORDINANCE to add new Section 17-707 to the Anne Arundel
County Code (1967 Edition and Supplements), Title 17, "Taxation",
Subtitle 7, "Miscellaneous Taxes", to follow immediately after
Section 17-706 thereof, to levy and impose a tax on gross receipts
of hotels and motels paid by transient guests, and to establish the
rate and method of collection thereof; to provide penalties for
violation of this section; and matters generally related thereto.

Section 1. Be it enacted by the County Council of Anne Arundel
County, Maryland, That Section 17-707 be, and it is hereby added to
the Anne Arundel County Code (1967 Edition and Supplements),
Title 17, "Taxation", Subtitle 7, "Miscellaneous Taxes", to read as
follows:

Section 17-707.

(a)    There is hereby levied and imposed a tax of five per centum
(5%) on all gross amounts of money paid to the owners or operators
of hotels in Anne Arundel County, Maryland, by transient guests
or tenants for renting, using or occupying a room or rooms in said
hotels, to be paid and collected as hereinafter provided.

(b)    As used in this section, the below listed terms shall have
the following meanings:

(1)    "Hotel" or "Motel"—Any building or structure having
OFFERING sleeping accommodations for twenty-five (25) or more
persons, and open to the transient public (BUT NOT INCLUDING
GUEST HOUSES HAVING FIVE (5) BEDROOMS OR LESS).

(2)    "Tenant" or "Transient guest"—Any person or persons
renting, using or occupying a room or rooms in a hotel or motel for
less than ninety (90) consecutive days.

(c)    Every person, firm, association or corporation owning or
operating any hotel or motel in Anne Arundel County, Maryland,
shall collect the taxes herein levied and imposed from the persons
paying the rental or other charges for the use or occupancy of any
room or rooms in said hotel or motel, and shall pay the same to the
Controller on or before the twenty-fifth (25th) day of each month.
The party making such payment shall simultaneously file with the
Controller a statement, on such forms as may be prescribed by
him, showing the amount of taxes collected during the preceding
period, and setting forth such other data and information as may be
required by the Controller.

(d)    Any person, firm, association or corporation refusing or
failing to collect the taxes imposed by this section, or to make a proper
return when due, or to pay the taxes collected by him or it over to
the Controller when due, shall be liable for interest due thereon due
at the rate of one-half of one percent (˝%) per month or any
fraction thereof, and shall also be liable to a penalty of ten percent