HARRY HUGHES, Governor

2873

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)] (5) "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)] (6) "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)] (7) "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, apartment, cottage, or
other similar place for which there is a room or building rental.

(b)  (1) The Board may impose a tax on the amount paid for
room or building rental by or for a transient at a hotel, motel,
apartment, cottage, or other similar place providing sleeping
accommodations.

(2)  If imposed, the tax shall be at the rate as a
percentage of the room or building rental, as the Board, by
resolution, may determine, not to exceed:

(I)  3 percent IN GARRETT COUNTY; OR

(II)  5 PERCENT IN ST. MARY'S COUNTY.

(3)  PRIOR TO IMPOSITION OF THE TAX IN ST. MARY'S
COUNTY, THE COMMISSIONERS SHALL HOLD A PUBLIC HEARING, WHICH
SHALL BE ADVERTISED BY PUBLICATION TWICE AT LEAST 10 DAYS IN
ADVANCE IN A NEWSPAPER OF GENERAL CIRCULATION IN THE COUNTY. THE
PUBLIC HEARING SHALL BE SEPARATE FROM AND INDEPENDENT OF THE
ANNUAL BUDGET HEARINGS.

(4) IN ST. MARY'S COUNTY, THE BOARD MAY PROVIDE A TAX
EXEMPTION FOR CLASSES OF SLEEPING ACCOMMODATION PLACES.

(c)  (1) Each person who receives 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.