Ch. 428                                          LAWS OF MARYLAND

(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.

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

(1)  shall be advertised twice by publication in the 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 An authorized county may not set a hotel rental tax
rate that exceeds:

(1) 3% in Allegany County;

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