3134                                         LAWS OF MARYLAND                                     Ch. 624

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

Approved May 29, 1984.

CHAPTER 625

(House Bill 523)

AN ACT concerning

Code Home Rule Counties - Public Accommodations Tax

FOR the purpose of enabling the Board of County Commissioners of
Allegany, Kent, or Worcester counties to impose a tax at a
certain rate on certain hotels, motels, apartments,
cottages, or other similar places, when leased to
transients; providing for the administration of the tax;
providing that except in Allegany County, the tax, if
collected from within the corporate limits of a municipal
corporation, shall be remitted to the "municipality;
providing that in Allegany County the Board shall retain a
certain portion of the tax and place it in a special fund
for a certain purpose; 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 Allegany, Kent,
and Worcester counties.

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 AND PHRASES
HAVE THE MEANINGS INDICATED.

(2) "BOARD" MEANS THE BOARD OF COUNTY COMMISSIONERS
OF ALLEGANY, KENT, OR WORCESTER COUNTIES.