3894

VETOES

FOR the purpose of authorizing the County Council of Wicomico
County to impose a tax on certain room and building rentals
in areas within the County; providing for the imposition,
maximum rate, collection, and distribution of the room tax;
providing for the appointment of a commission to advise the
Wicomico County Convention and Visitors Bureau; providing
for commission membership and terms of commission members;
providing a certain penalty for the refusal to remit
required room taxes; providing for the duties of the Sales
Tax Division of the Comptroller's Office in relation to the
room tax; providing for the promulgation of certain rules
and regulations by the Wicomico County Council; providing a
credit against the amount of room tax for certain expenses;
allowing the Wicomico County Council to require the filing
of certain bonds, securities, or cash under certain
circumstances; defining certain terms; and generally
relating to the imposition, collection, and distribution of
a certain sales tax in Wicomico 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)  "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.