WILLIAM DONALD SCHAEFER, Governor Ch. 428

Article 24 - Political Subdivisions - Miscellaneous

Provisions
Section 9-301, 9-303, 9-304, 9-305, 9-310, 9-311, 9-318, and

9-326
Annotated Code of Maryland
(1987 Replacement Volume and 1987 Supplement)

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1988)

BY repealing and reenacting, without amendments,

Article 24 - Political Subdivisions - Miscellaneous

Provisions
Section 9-302, 9-308, 9-309, 9-314 through 9-317, and 9-321

through 9-325
Annotated Code of Maryland
(1987 Replacement Volume and 1987 Supplement)

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1988)

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 CALVERT, Garrett or St. Mary's County.

(3)  "County" means, as the context requires, CALVERT,
Garrett or St. Mary's County.

(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

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