HARRY HUGHES, Governor

3895

(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
DEPOSITED IN THE GENERAL FUNDS OF WICOMICO COUNTY TO UNDERWRITE
THE OPERATING EXPENSES OF THE WICOMICO COUNTY CONVENTION AND
VISITORS BUREAU.

(2) FOR THE PURPOSE OF ADVISING THE WICOMICO COUNTY

CONVENTION AND VISITORS BUREAU, THE COUNTY COUNCIL OF WICOMICO

COUNTY SHALL APPOINT AN ADVISORY COMMISSION, THE MEMBERSHIP OF
WHICH SHALL NOT EXCEED 12 MEMBERS. AT LEAST 3 OF THE MEMBERS OF

SUCH COMMISSION SHALL BE MEMBERS OF THE WICOMICO COUNTY

MOTEL HOTEL ASSOCIATION. MEMBERS OF SUCH COMMISSION SHALL BE

APPOINTED FOR A TERM OF 3 YEARS, AND INITIALLY ONE-THIRD OF THE
MEMBERS SHALL BE APPOINTED TO SERVE A YEAR; ONE-THIRD OF THE
MEMBERS SHALL BE APPOINTED TO SERVE 2 YEARS; THE BALANCE OF THE
MEMBERS SHALL BE APPOINTED TO SERVE FOR 3 YEARS. EACH COMMISSION
MEMBER APPOINTED OR REAPPOINTED THEREAFTER SHALL SERVE FOR A TERM
OF 3 YEARS. THE PRIMARY FUNCTION OF THE COMMISSION SHALL BE
ADVISORY TO THE COUNTY IN THE PROMOTION OF CONVENTIONS AND
TOURISM IN WICOMICO COUNTY.

(C)  EVERY PERSON RECEIVING ANY PAYMENT FOR ROOM OR BUILDING
RENTAL ON WHICH A TAX IS LEVIED UNDER THIS SECTION, SHALL COLLECT
THE AMOUNT OF TAX IMPOSED FROM THE TRANSIENT OR PERSON ON WHOM IT
IS LEVIED OR FROM THE PERSON PAYING FOR THE ROOM OR BUILDING
RENTAL AT THE TIME PAYMENT IS MADE. THE TAXES REQUIRED TO BE
COLLECTED HEREUNDER SHALL BE DEEMED HELD IN TRUST BY THE PERSON
REQUIRED TO COLLECT THEM UNTIL REMITTED AS HEREINAFTER REQUIRED.

(D)  THE PERSON COLLECTING THE TAX SHALL MAKE OUT A REPORT
UPON FORMS SETTING FORTH INFORMATION THE COUNTY COUNCIL
PRESCRIBES AND REQUIRES, SHOWING THE AMOUNT OF ROOM OR BUILDING
RENTAL CHARGES THAT HAVE BEEN COLLECTED, AND THE TAX REQUIRED TO
BE COLLECTED; AND THE PERSON COLLECTING THE TAX SHALL SIGN AND
DELIVER THE REPORT TO THE COUNTY COUNCIL, WITH A REMITTANCE OF
THE TAX REQUIRED HEREUNDER. THE REPORTS AND REMITTANCES SHALL BE
MADE ON OR BEFORE THE 20TH DAY OF EACH MONTH, COVERING THE SALES