Ch. 424                                    2004 LAWS OF MARYLAND

CHAPTER 424
(House Bill 1547)

AN ACT concerning

Dorchester County - Hotel Sales—Tax Surcharge - Chesapeake Bay

Conference Center

FOR the purpose of establishing a Dorchester County Economic Development Fund in
the Maryland Economic Development Corporation; requiring that the Fund be
used for a certain purpose relating to the Chesapeake Bay Conference Center;
providing for the administration of the Fund; imposing a supplemental sales
and use tax surcharge under certain circumstances in Dorchester County on the
sale of a right to occupy a room or lodgings as a transient guest in an
establishment that offers a certain number of rooms; establishing the rate of the
tax surcharge; providing for the distribution of revenues to the Fund; and
generally relating to imposing a supplemental sales and use tax surcharge in
Dorchester County on the sale of a right to occupy a room or lodgings as a
transient guest.

BY renumbering

Article 83A - Department of Business and Economic Development

Section 5-216

to be Section 5-217

Annotated Code of Maryland

(2003 Replacement Volume)

BY adding to

Article 83A - Department of Business and Economic Development

Section 5-216

Annotated Code of Maryland

(2003 Replacement Volume)

BY repealing and reenacting, with amendments,
Article — Tax — General
Section 1-101(s), 2-1303, and 11-102
Annotated Code of Maryland
(1997 Replacement Volume and 2003 Supplement)

BY adding to

Article — Tax — General

Section 11-104(e)

Annotated Code of Maryland

(1997 Replacement Volume and 2003 Supplement)

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