WILLIAM DONALD SCHAEFER, Governor Ch. 317

(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,
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.

(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.

(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.

(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 CHARLES OR St. Mary's County.

(3)  Prior to imposition of the tax in CHARLES OR 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.

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