H.B. 471

VETOES

(c)      (1) Notwithstanding subsection (b)(1) of this section, a code county, other
than a code county in the Western Maryland class, may set a hotel rental tax rate that
is greater than 3%, but not exceeding 5%, with the unanimous consent of the county
commissioners for the county.

(2) Notwithstanding subsection (b)(1), a code county in the Western
Maryland class may set a hotel rental tax rate that is greater than 3%, but not
exceeding 8%, with the unanimous consent of the county commissioners for the
county.

(d)     The hotel rental tax rate in Washington County is 6%.
9-305.

(a) Calvert County and St. Mary's County may provide, by resolution, a tax
exemption for classes of hotels.

(B) IN FREDERICK COUNTY, THE HOTEL RENTAL TAX DOES NOT APPLY TO A
HOTEL WITH 10 OR FEWER SLEEPING ROOMS IN ITS MAIN BUILDING AND NO MORE
THAN 20 ADDITIONAL SLEEPING ROOMS IN AUXILIARY STRUCTURES ON THE HOTEL'S
PROPERTY.

[(b)] (C) In Washington County, the hotel rental tax does not apply to a
transient charge paid to a hotel by:

(1)     The federal government;

(2)     A state; or

(3)     An agency or instrumentality of a state or of the federal government.

9-308.

A person shall pay the hotel rental tax to the hotel when the person pays the
transient charge.

9-309.

(a)     A hotel shall:

(1)     Give the person who is required to pay a transient charge a bill that
identifies the transient charge as a separate item from any other charge; and

(2)     Collect the hotel rental tax from the person who pays the transient
charge.

(b)     A hotel holds hotel rental tax collected in trust for the authorized county
that imposes the tax until the hotel pays the tax to that county as required under this
subtitle.

9-310.

(a) A hotel shall complete, sign, and file a hotel rental tax return with:

(1) A code county, on or before the 10th day of each month;

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