Ch. 2                                    LAWS OF MARYLAND

The former references to "offering ... space for [one]
or more persons at any one time" are deleted as
unnecessary in light of the reference to "offering ...
accommodations".

The former references to holding out that
accommodations or space is furnished are deleted as
surplusage.

(D)  HOTEL RENTAL TAX.

"HOTEL RENTAL TAX" MEANS THE TAX AUTHORIZED UNDER THIS
SUBTITLE.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "the tax authorized
under this title".

(E)  TRANSIENT CHARGE.

(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.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from former Art. 81, §§
411F(a)(7) and the first sentence of (5), 411G(a)(6),
and the first sentence of (5), and 411H(a)(6) and the
first sentence of (4).

This section combines the former definitions of
"[r]oom or building rental" and "[t]ransient", to
provide a definition of the hotel charges subject to
taxation.

The former word "space" is deleted as included in the
word "accommodations", for clarity.

The former phrases "at his own expense or at the
expense of another" are deleted as surplusage.

Defined term: "Hotel" § 9-301

REVISOR'S NOTE TO SECTION: Former Art. 81, §§ 411F(a)(6),
411G(a)(7), and 411H(a)(5), which defined "person",
are deleted as unnecessary in light of the definition
of "person" in § 1-101 of this article.

9-302. SCOPE OF SUBTITLE.

- 660 -