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ROBERT L. EHRLICH, JR., Governor Ch. 581
[(11)] (12) Washington County; and
[(12)] (13) Wicomico County.
(c) "Code county":
(1) Means a county that has adopted home rule under Article XI-F of the
Maryland Constitution; and
(2) Includes:
(i) Allegany County;
(ii) Caroline County;
(iii) Kent County;
(iv) Queen Anne's County; and
(v) Worcester County.
(d) (1) "Hotel" means an establishment that offers sleeping accommodations
for compensation.
(2) "Hotel" includes:
(i) An apartment;
(ii) A cottage;
(iii) A hostelry;
(iv) An inn;
(v) A motel;
(vi) A rooming house; or
(vii) A tourist home.
(e) "Hotel rental tax" means the tax authorized under this subtitle.
(f) (1) Except as provided in [paragraph (2)] PARAGRAPHS (2) AND (3) of this
subsection, "transient charge" means a hotel charge for sleeping accommodations for
a period not exceeding 4 consecutive months.
(2) In Frederick County and Washington County, "transient charge"
means a hotel charge for sleeping accommodations for a period not exceeding 30 days.
(3) IN CARROLL COUNTY, "TRANSIENT CHARGE" MEANS A HOTEL
CHARGE FOR SLEEPING ACCOMMODATIONS FOR A PERIOD NOT EXCEEDING 25 DAYS.
[(3)] (4) "Transient charge" does not include any hotel charge for
services or for accommodations other than sleeping accommodations.
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