Montgomery County                            2893

84-31 thereof to levy and impose upon each and every transient a
tax at a rate of three percent of the amount paid for room
rental by or for a transient to any hotel, motel or other similar
place of sleeping accommodations after July 1, 1971, to provide
generally for submission of reports, payment of tax, interest
and penalties, and inspection and maintenance of records.

Be It Enacted by the County Council for Montgomery County,
Maryland, that—

Sec. 1. Section 84-32, title "Room Rental—Transient Tax," is
hereby added to Chapter 84, title "Finance and Taxation," of the
Montgomery County Code 1965, to follow immediately after Section
84-31, thereof, to read as follows:

84-32. Room Rental—Transient Tax.

a.    There is hereby levied and imposed on each and every
transient a tax at a rate of three percent of the total amount paid for
room rental by or for any such transient to any hotel, motel or other
similar place providing sleeping accommodations after July 1, 1971.

b.    The following words and phrases when used herein shall, for
the purposes of this tax, have the following meanings, except where
the context clearly indicates a different meaning:

(1)    Transient: Any person who for any period of not more
than seven consecutive days obtains sleeping accommodations, either at
his own expense or at the expense of another, in any hotel, motel or
other similar place providing sleeping accommodations for which a
charge is made.

(2)    Person: Any individual, corporation, company, associa-
tion, firm, copartnership, or any group of individuals acting as a unit,
and any trustee, receiver, assignee or personal representative thereof.

(3)    Hotel, motel or other similar place providing sleeping ac-
commodations: Any public or private hotel, inn, hostelry, tourist
home or house, motel, rooming house or other lodging place within
Montgomery County, Maryland, offering sleeping accommodations for
five or more persons at any one time, and the owner and operator
thereof, who for compensation furnishes sleeping accommodations to
any transient as defined herein.

(4)    Room rental: The total charge made by any such hotel,
motel or other similar place providing sleeping accommodations or
space furnished any such transient. If the charge made by such
place to such transient includes any charge for services or accommo-
dations in addition to that of the use of sleeping space, then such
portion of the total charge as represents only room rental shall be
distinctly set out and billed to such transient by such place as a
separate item.