2620

LAWS OF MARYLAND

Ch. 925

Article 17

75-4.

(a)    For purposes of this Section, the following
words have the meanings indicated:

(1)    "Multi—Family Residential Unit" means
any building, structure, or combination of related
building structures and appurtenances operated as a
single unit in which the Landlord provides, for a
consideration, two or more rental dwelling units.
However, "Multi—Family Residential Unit" shall not be
construed to mean any transient facility, such as
boarding house, tourist home, inn, hotel, motel, school
dormitory, hospital or medical facility, and any other
facility operating for religious or eleemosynary
purposes. To constitute a dwelling unit within the
meaning of this Section, a unit must be supplied with its
own kitchen facilities.

(2)    "Gross Income" means total income from
all sources, whether or not included in the definitions
of gross income for federal or State tax purposes,
excluding benefits under the Social Security Act or
Railroad Retirement Act as these acts may be amended from
time to time, but including gifts in excess of $300,
alimony, support money, nontaxable strike benefits,
public assistance received in cash grants, pensions or
annuities, unemployment insurance benefits, and workmen's
compensation benefits. Gross Income shall include the
net income received from business, rental, or other
endeavors but in no event shall a loss from business,
rental or other endeavors be used in the determination of
Gross Income.

(3)    "Combined Income" means the Combined
Gross Income of all lessees, if more than one, and all
parsons actually residing in the same dwelling unit,

(b)    Notwithstanding the provisions of Subsection
(7) of Section 8 of Article 81 of the Annotated Code of
Maryland, the governing body of Prince George's County,
by [resolution or] ordinance enacted pursuant to its
regular legislative procedure, may levy and impose a tax,
payable by the lessee, upon any sum [paid by the lessee]
CHARGED BY THE LANDLORD DURING THE PERIOD OF POSSESSION
BY THE LESSEE for rental, leasing, or use of any space,
facilities, or accommodations in or for a multi—family
residential unit. This tax may not exceed an amount
greater than four percent of the rental fee charged by
the landlord and may be levied in increments not to
exceed one—half of one percent.

(c)    If the governing body of Prince George's
County levies and imposes the tax authorized by
subsection (b) of this section, the governing body may
also provide: