2884                                        LAWS OF MARYLAND                                     Ch. 553

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.

Approved May 29, 1984.

CHAPTER 554

(Senate Bill 669)

AN ACT concerning

Garrett County - Public Accommodations Tax

FOR the purpose of enabling the Board of County Commissioners of
Garrett County to impose a tax at a certain rate on certain
hotels, motels, apartments, cottages, or other similar
places, when leased to transients; limiting the tax to a
certain percentage; providing for the administration of the
tax; providing that the tax, if collected from within the
coorporate corporate limits of a municipal corporation,
shall be remitted to the municipality; providing that
Garrett County shall designate a portion of the proceeds
from the tax for the promotion of Garrett County; providing
for a deduction by the person remitting the tax to the
county for the costs of collecting the tax; providing
certain penalties for nonpayment of the tax; defining
certain terms; and generally relating to a public
accommodations tax in Garrett County.

BY adding to

Article 81 - Revenue and Taxes

Section 411F

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

411F.

(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(2) "BOARD" MEANS THE BOARD OF COUNTY COMMISSIONERS
OF GARRETT COUNTY.

(3) "HOTEL, MOTEL, APARTMENT, COTTAGE, OR OTHER
SIMILAR PLACE" MEANS ANY PUBLIC OR PRIVATE HOTEL, INN, HOSTELRY,