WILLIAM DONALD SCHAEFER, Governor                   Ch. 381

(vi) a rooming house; or
(vii) a tourist home.

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

(e)  (1) "Transient EXCEPT AS PROVIDED IN PARAGRAPH (2) OF
THIS SUBSECTION, "TRANSIENT charge" means a hotel charge for
sleeping accommodations for a period not exceeding 4 consecutive
months.

(2) IN WASHINGTON COUNTY, "TRANSIENT CHARGE" MEANS A
HOTEL CHARGE FOR SLEEPING ACCOMMODATIONS FOR A PERIOD NOT
EXCEEDING 30 DAYS.

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

(b)  Before St. Mary's County imposes a hotel rental tax,
the Commissioners shall hold a public hearing, which:

(1)  shall be advertised twice by publication in a
newspaper of general circulation in the county at least 10 days
before the hearing; and

(2)  may not be part of the annual budget hearing.
9-304.

(a)  Subject to the limitations in subsection (b) of this
section, the hotel rental tax rate is the rate that the
authorized county sets by resolution.

(b)  An authorized county may not set a hotel rental tax
rate that exceeds:

(1)  3% in Allegany County;

(2)  3% in Garrett County;

(3)  3% in Kent County;

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