HARRY HUGHES, Governor                                      2443

[(3)] (5) "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.

[(4)] (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
expense of another, in any hotel, motel, or other similar place
for which there is a room or building rental.

[(5)] (7) "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.

(2) 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:

(I)  1 percent IN WICOMICO COUNTY, 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; AND

(II)  3 PERCENT IN TALBOT 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
and the amount of tax collected during the preceding calendar
month.