3092

LAWS OF MARYLAND

Ch. 608

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)  "HOTEL, MOTEL, OR OTHER SIMILAR PLACE" MEANS ANY
PUBLIC OR PRIVATE HOTEL, INN, HOSTELRY, TOURIST HOME OR HOUSE,
MOTEL, ROOMING HOUSE, OR OTHER SIMILAR LODGING PLACE, OFFERING
SLEEPING ACCOMMODATIONS OR SPACE FOR 1 OR MORE PERSONS AT ANY
TIME, AND THE OWNER AND OPERATOR THEREOF, WHICH FOR COMPENSATION
HOLDS OUT TO FURNISH OR FURNISHES SLEEPING ACCOMMODATIONS OR
SPACE TO ANY TRANSIENT.

(3)  "ROOM OR BUILDING RENTAL" MEANS THE TOTAL CHARGE
MADE BY ANY HOTEL, MOTEL, OR OTHER SIMILAR PLACE FOR SLEEPING
ACCOMMODATIONS OR SPACE FURNISHED THE TRANSIENT. IF THE CHARGE
INCLUDES ANY AMOUNT FOR SERVICES OR ACCOMMODATIONS IN ADDITION TO
THAT OF THE USE OF SLEEPING SPACE, THE PORTION OF THE TOTAL
CHARGE WHICH REPRESENTS ONLY ROOM OR BUILDING RENTAL SHALL BE
DISTINCTLY SET OUT AND BILLED TO THE TRANSIENT AS A SEPARATE
ITEM.

(4)  "TRANSIENT" MEANS ANY PERSON WHO, FOR ANY PERIOD
OF NOT MORE THAN 4 CONSECUTIVE MONTHS, OBTAINS SLEEPING
ACCOMMODATIONS OR SPACE, EITHER AT HIS OWN EXPENSE OR AT THE
EXPENSE OF ANOTHER, IN ANY HOTEL, MOTEL, OR OTHER SIMILAR PLACE
FOR WHICH THERE IS A ROOM OR BUILDING RENTAL.

(5)  "PERSON" MEANS ANY INDIVIDUAL, CORPORATION,
COMPANY, ASSOCIATION, FIRM, COPARTNERSHIP, OR ANY GROUP OF
INDIVIDUALS ACTING AS A UNIT, AND INCLUDES ANY TRUSTEE, RECEIVER,
ASSIGNEE, OR PERSONAL REPRESENTATIVE THEREOF.

(B)  (1) THE COUNTY COUNCIL OF WICOMICO COUNTY MAY IMPOSE A
TAX WITHIN EVERY AREA WITHIN THE COUNTY ON THE AMOUNT PAID FOR
ROOM OR BUILDING RENTAL BY OR FOR ANY TRANSIENT AT ANY HOTEL,
MOTEL, OR OTHER SIMILAR PLACE PROVIDING SLEEPING ACCOMMODATIONS.
THIS TAX, IF IMPOSED, SHALL BE AT THE RATE AS A PERCENT OF THE
ROOM OR BUILDING RENTAL AS THE COUNTY COUNCIL OF WICOMICO COUNTY
MAY, BY RESOLUTION, DETERMINE BUT NOT TO BE IMPOSED AT A RATE IN
EXCESS OF 1 PERCENT, AND ALL REVENUE THUS COLLECTED SHALL BE