2442

LAWS OF MARYLAND

Ch. 45 2

CHAPTER 452

(House Bill 1523)

AN ACT concerning

Talbot County - Public Accomodations Tax

FOR the purpose of authorizing the County Council of Talbot
County to impose a tax on certain public accommodations in
areas within the County; providing for the imposition,
maximum rate, and collection of the tax; providing a certain
penalty for the refusal to remit required taxes; providing
for the duties of the Sales Tax Division of the
Comptroller's Office in relation to the tax; providing for
the promulgation of certain rules and regulations by the
Talbot County Council; providing a credit against the amount
of room tax for certain expenses; allowing the Talbot 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 tax in Talbot County.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 411G

Annotated Code of Maryland

(1980 Replacement Volume and 1984 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

411G.

(a) (1) In this section the following words have the
meanings indicated.

(2)  "COUNTY" MEANS TALBOT COUNTY OR WICOMICO COUNTY,
AS THE CONTEXT REQUIRES.

(3)  "COUNTY COUNCIL" MEANS THE COUNTY COUNCIL OF
TALBOT COUNTY OR WICOMICO COUNTY.

[(2)] (4) "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.