Ch. 2                                    LAWS OF MARYLAND

(h-1) If a claim is allowed under §§ 215 and 216 of [this
article] ARTICLE 81, AS AMENDED THROUGH DECEMBER 31, 1988 for
refund of the tax or any fee or charge paid under this section:

(1)  The Director shall certify the amount to the
Comptroller; and

(2)  The Comptroller shall pay the refund from the
General Fund of the State.

SECTION 9. AND BE IT FURTHER ENACTED, That Section 411D of
Article 81 - Revenue and Taxes of the Annotated Code of Maryland,
be repealed and reenacted, with amendments, and transferred to
the Public Local Laws of Worcester County, being Article 24 of
the Public Local Laws of Maryland, to read as follows:

Chapter 6. Taxation and Revenue

Subtitle 6. Hotel Rental Tax.

6-101. [411D.]

(a)  The Board of County Commissioners of Worcester County
may impose a tax within every resort area within the county on
the amount paid for room or building rental by or for any
transient at any hotel, motel, apartment, cottage or other
similar place providing sleeping accommodations. This tax, if
imposed, shall be at the rate as a per centum of the room or
building rental as the Board [of County Commissioners of
Worcester County] may, by resolution, determine, but not to be
imposed at a rate in excess of [three per centum (]3%[)].

(b)  (1) [For the purpose of] IN this section the following
words and phrases have the [following respective] meanings
INDICATED, unless the context clearly indicates a different
meaning[:].

[(1)] (2) "Hotel, motel, apartment, cottage or other
similar place" means any public or private hotel, inn, hostelry,
tourist home or house, motel, rooming house, apartment house,
cottage or other similar lodging place, offering sleeping
accommodations or space for one or more persons at any time, and
the owner and operator thereof, which for compensation holds out
to furnish or furnishes sleeping accommodations or space to any
transient.

[(2)] (3) "Room or building rental" means the total
charge made by any hotel, motel, apartment, cottage or other
similar place for sleeping accommodations or space furnished the
transient. If the charge includes any amount for services or
accommodations in addition to that of the use of sleeping space,
the portion of the total charge which represents only room or
building rental shall be distinctly set out and billed to the
transient as a separate item.

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