clear space clear space clear space white space
A
 r c h i v e s   o f   M a r y l a n d   O n l i n e

PLEASE NOTE: The searchable text below was computer generated and may contain typographical errors. Numerical typos are particularly troubling. Click “View pdf” to see the original document.

  Maryland State Archives | Index | Help | Search
search for:
clear space
white space
Session Laws, 2005
Volume 752, Page 3315   View pdf image
 Jump to  
  << PREVIOUS  NEXT >>
clear space clear space clear space white space
ROBERT L. EHRLICH, JR., Governor                             Ch. 581 (i) 4% from January 1, 2005 through December 31, 2006; and
(ii) 3% on or after January 1, 2007; and
[(11)] (12) 5% in Wicomico County. (c)      (1) Notwithstanding subsection (b)(1) of this section, a code county, other
than a code county in the Western Maryland class, may set a hotel rental tax rate that
is greater than 3%, but not exceeding 5%, with the unanimous consent of the county
commissioners for the county. (2) Notwithstanding subsection (b)(1), a code county in the Western
Maryland class may set a hotel rental tax rate that is greater than 3%, but not
exceeding 8%, with the unanimous consent of the county commissioners for the
county. (d)     The hotel rental tax rate in Washington County is 6%.
9-305. (a)     Calvert County and St. Mary's County may provide, by resolution, a tax
exemption for classes of hotels. (b)  . In Frederick County, the hotel rental tax does not apply to a hotel with 10
or fewer sleeping rooms in its main building and no more than 20 additional sleeping
rooms in auxiliary structures on the hotel's property. (c)      In Washington County, the hotel rental tax does not apply to a transient
charge paid to a hotel by: (1)     The federal government; (2)     A state; or (3)     An agency or instrumentality of a state or of the federal government. (D) IN CARROLL COUNTY, THE HOTEL RENTAL TAX DOES NOT APPLY TO A
HOTEL WITH 10 OR FEWER SLEEPING ROOMS. 9-308. A person shall pay the hotel rental tax to the hotel when the person pays the
transient charge. 9-309. (a) A hotel shall: (1)     Give the person who is required to pay a transient charge a bill that
identifies the transient charge as a separate item from any other charge; and (2)     Collect the hotel rental tax from the person who pays the transient
charge.
- 3315 -


 
clear space
clear space
white space

Please view image to verify text. To report an error, please contact us.
Session Laws, 2005
Volume 752, Page 3315   View pdf image
 Jump to  
  << PREVIOUS  NEXT >>


This web site is presented for reference purposes under the doctrine of fair use. When this material is used, in whole or in part, proper citation and credit must be attributed to the Maryland State Archives. PLEASE NOTE: The site may contain material from other sources which may be under copyright. Rights assessment, and full originating source citation, is the responsibility of the user.


Tell Us What You Think About the Maryland State Archives Website!



An Archives of Maryland electronic publication.
For information contact mdlegal@mdarchives.state.md.us.

©Copyright  August 17, 2024
Maryland State Archives