WILLIAM DONALD SCHAEFER, Governor

Ch. 441

(e) (1) Except as provided in paragraph (2) of this
subsection, "transient charge" means a hotel charge for sleeping
accommodations for a period not exceeding 4 consecutive months.

(2)  In Washington County, "transient charge" means a
hotel charge for sleeping accommodations for a period not
exceeding 30 days.

(3)   "Transient charge" does not include any hotel
charge for services or for accommodations other than sleeping
accommodations.

9-302.

This subtitle allows a hotel rental tax for an authorized
county.

9-303.

(a) An authorized county may impose, by resolution, a tax
on a transient charge paid to a hotel located in that county.

9-304.

(a)  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)  An authorized county may not set a hotel rental tax
rate that exceeds:

(1)  3% in Allegany County;

(2)  5% in Calvert County;

(3)  5% in Charles County;

(4)  3% in Garrett County;

(5)  3% in Kent County;

(6)  5% in St. Mary's County;

(7)  3% IN SOMERSET COUNTY;
[{7)] (8) 3% in Talbot County;
[(8)] (9) 3% in Washington County;
[(9)] (10) 1% in Wicomico County; and
[(10)] (11) 3% in Worcester County.

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