2872

LAWS OF MARYLAND

Ch. 758

Approved May 27, 1986.

CHAPTER 758

(House Bill 935)

AN ACT concerning

St. Mary's County - Public Accommodations Tax

FOR the purpose of authorizing the Board of County Commissioners
of St. Mary's County to impose a public accommodations tax
on certain persons for certain room rentals; authorizing the
Board to provide a tax exemption for classes of sleeping
accommodation places; defining certain terms; setting a
maximum rate for the tax; requiring the county commissioners
to hold public hearings before imposing the tax; providing
for administration of the tax; permitting certain persons to
be compensated for certain costs of collecting the tax;
requiring distribution of the tax proceeds to certain
municipal corporations; imposing certain penalties for
failure to remit the tax; stating the intent of this Act;
and generally relating to a public accommodations tax in St.
Mary's County.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 411F

Annotated Code of Maryland

(1980 Replacement Volume and 1985 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 OR ST. MARY'S County.

(3)  "COUNTY" MEANS, AS THE CONTEXT REQUIRES, GARRETT
OR ST. MARY'S COUNTY.

[(3)] (4) "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,