Ch. 2                                    LAWS OF MARYLAND

(A)  IN GENERAL.

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)  RATE LIMITATIONS.

AN AUTHORIZED COUNTY MAY NOT SET A HOTEL RENTAL TAX RATE
THAT EXCEEDS:

(1)  3%   IN ALLEGANY COUNTY;

(2)  3%   IN GARRETT COUNTY;

(3)  3%   IN KENT COUNTY;

(4)  5%   IN ST. MARY'S COUNTY;

(5)  3%   IN TALBOT COUNTY;

(6)  1%   IN WICOMICO COUNTY; AND

(7)  3%   IN WORCESTER COUNTY.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§
411F(b)(2) and 411H(b)(2) and § 411G(b)(2)(ii) and the
first clause of (i).

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

9-305. EXEMPTIONS IN ST. MARY'S COUNTY.

ST. MARY'S COUNTY MAY PROVIDE, BY RESOLUTION, A TAX
EXEMPTION FOR CLASSES OF HOTELS.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
411F(b)(4).

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

The defined term "hotel" is substituted for the former
words "sleeping accommodation places", for clarity.

Defined term: "Hotel" § 9-301

9-306. RESERVED.

9-307. RESERVED.

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