4086
VETOES
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,
TOURIST HOME OR HOUSE, MOTEL, ROOMING HOUSE, APARTMENT HOUSE,
COTTAGE, 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.
(4) "ROOM OR BUILDING RENTAL" MEANS THE TOTAL CHARGE
MADE BY ANY HOTEL, MOTEL, APARTMENT, COTTAGE, 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.
(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.
(6) "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
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