ROBERT L. EHRLICH, JR., Governor                             Ch. 276

CHAPTER 276
(Senate Bill 441)

AN ACT concerning

Frederick County - Hotel Rental Tax

FOR the purpose of authorizing Frederick County to impose a hotel rental tax at not
more than a certain rate; providing that the hotel rental tax does not apply to
certain bed and breakfast facilities hotels in Frederick County; requiring a hotel
located in Frederick County to collect the tax and to file a certain tax return and
pay taxes collected on or before a certain date each month; requiring Frederick
County to deduct a certain amount of the hotel rental tax revenue for
administrative costs to be distributed to the general fund of the county;
requiring Frederick County to distribute the remaining balance of certain hotel
rental tax revenue to a certain organization with a portion of the balance
designated by the County Commissioners for a certain purpose; requiring the
internal auditor of the county to conduct a certain audit and report the findings
to the County Commissioners; providing that in Frederick County unpaid hotel
rental tax is a lien against the real and personal property of the person owing
the tax; defining certain terms; and generally relating to authorizing Frederick
County to impose a hotel rental tax.

BY repealing and reenacting, with amendments,

Article 24 - Political Subdivisions - Miscellaneous Provisions
Section 9-301, 9-304, 9-305, 9-310, 9-318, and 9-325
Annotated Code of Maryland
(2001 Replacement Volume and 2003 Supplement)

BY repealing and reenacting, without amendments,

Article 24 - Political Subdivisions - Miscellaneous Provisions

Section 9-302, 9-303, 9-308, 9-309, 9-311, 9-314 through 9-317, 9-321

through 9-324, and 9-326
Annotated Code of Maryland
(2001 Replacement Volume and 2003 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 24 - Political Subdivisions - Miscellaneous Provisions

9-301.

(a)     In this subtitle the following words have the meanings indicated.

(b)     "Authorized county" means:
(1) A code county;

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