WILLIAM DONALD SCHAEFER, Governor

Ch. 2

REVISOR'S NOTE: This subsection is new language substituted
for former Art. 81, § 411F(a)(2) and (3), which
defined "Board" and "[c]ounty" in terms of Garrett and
St. Mary's Counties, § 411G(a)(2) and (3), which
defined "[c]ounty" and "County Council" in terms of
Talbot and Wicomico Counties, and, § 411H(a)(2), which
defined "Board" in terms of Allegany, Kent, and
Worcester Counties, for clarity and brevity.

In items (1), (3), and (7) of this subsection, the
references to a "code county" are added to indicate
that Allegany County, Kent County, and Worcester
County adopted the Code form of home rule under Md.
Constitution, Art. XI-F before those counties were
authorized to impose a hotel rental tax. Since those
counties were designated by name rather than as "code
counties", references to those counties in this
subtitle are made by naming the counties. For a
discussion of former Art. 81, § 411D, which authorized
Worcester County to impose a hotel rental tax before
it became a code county, see the General Revisor's
Note to the Tax - General Article.

(C) HOTEL.

(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.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from former Art. 81, §§
411F(a)(4), 411G(a)(4), and 411H(a)(3).

The word "hotel" is substituted, as the defined term,
for the former enumerations "[h]otel, motel,
apartment, cottage, or other similar place" and
"[h]otel, motel, or other similar place", for brevity.

The words "public or private", which formerly modified
the word "hotel", are deleted as surplusage.

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