WILLIAM DONALD SCHAEFER, Governor                   Ch. 317

(2) CHARLES COUNTY;
[(2)] (3) Garrett County;
[(3)] (4) Kent County, a code county;
[(4)] (5) St. Mary's County;
[(5)] (6) Talbot County;
[(6)] (7) Wicomico County; and
[(7)] (8) Worcester County, a code county.

(c)  (1) "Hotel" means an establishment that offers sleeping
accommodations for compensation.

(2) "Hotel" includes:

(i) an apartment;

(ii) a cottage;

(iii) a hostelry;

(iv) an inn;

(v) a motel;

(vi) a rooming house; or

(vii) a tourist home.

(d)  "Hotel rental tax" means the tax authorized under this
subtitle.

(e)  (1) "Transient charge" means a hotel charge for
sleeping accommodations for a period not exceeding 4 consecutive
months.

(2) "Transient charge" does not include any hotel
charge for services or for accommodations other than sleeping
accommodations.

9-302.

This subtitle allows a hotel rental tax for an authorized
county.

9-303.

(a) an An authorized county may impose, by resolution, a
tax on a transient charge paid to a hotel located in that county.

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