WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

THIS SUBTITLE ALLOWS A HOTEL RENTAL TAX FOR AN AUTHORIZED
COUNTY.

REVISOR'S NOTE: This section is new language added to state
expressly the scope of this subtitle.

Local laws that impose or authorize a hotel rental tax
and are not affected by this subtitle include:

(1)  Anne Arundel County Code, § 17-707;

(2)  Baltimore City Code, Art. 28, §§ 37 through 42;

(3)  Baltimore County Code, §§ 11-88 through 11-97;

(4)  Montgomery County Code, § 52-16; and

(5)  Prince George's County Code, §§ 10-218 through
10-225.

Defined terms: "Authorized county" § 9-301
"Hotel rental tax" § 9-301

9-303. AUTHORIZATION TO IMPOSE TAX.

(A)  IN GENERAL.

AN AUTHORIZED COUNTY MAY IMPOSE, BY RESOLUTION, A TAX ON A
TRANSIENT CHARGE PAID TO A HOTEL LOCATED IN THAT COUNTY.

(B)  HEARING IN ST. MARY'S COUNTY.

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.

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

The phrase "by resolution" is added for conformity to
§ 9-304 of this subtitle.

The phrase "in that county" is added for clarity.

Defined terms: "Authorized county" § 9-301
"Hotel" § 9-301 "Hotel rental tax" § 9-301
"Transient charge" § 9-301

9-304. HOTEL RENTAL TAX RATE.

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