Volume 801, Page 1025 View pdf image |
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ROBERT L. EHRLICH, JR., Governor Ch. 276 (e) "Hotel rental tax" means the tax authorized under this subtitle. (f) (1) Except as provided in paragraph (2) of this subsection, "transient (2) In FREDERICK COUNTY AND Washington County, "transient charge" (3) "Transient charge" does not include any hotel charge for services or 9-302. This subtitle allows a hotel rental tax for an authorized county. 9-303. (a) Except as provided in subsection (c) of this section, an authorized county (b) Before Calvert County, Charles County, or St. Mary's County imposes a (1) Shall be advertised twice by publication in a newspaper of general (2) May not be part of the annual budget hearing. (c) (1) In this subsection, "population center" means any portion of Cecil (i) Is not larger than 10 square miles in geographic area; and (ii) Has a population of at least 6,000 residents. (2) Cecil County may impose the hotel rental tax only on a transient 9-304. (a) Subject to the limitations in subsections (b) and (c) of this section, the hotel (b) An authorized county may not set a hotel rental tax rate that exceeds: (1) 3% in a code county; (2) 5% in Calvert County; (3) 3% in Cecil County; (4) 5% in Charles County; (5) 5% in Dorchester County; - 1025 -
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Volume 801, Page 1025 View pdf image |
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