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

2. (b)

   1. (1) “Hotel” means an establishment that offers sleeping accommodations for compensation.

   2. (2) “Hotel” includes:

      1. (i) an apartment;
      2. (ii) a cottage;
      3. (iii) a hostelry;
      4. (iv) an inn;
      5. (v) a motel;
      6. (vi) a rooming house; or
      7. (vii) a tourist home.
3. (c) “Hotel rental tax” means the tax on a transient charge.

4. (d)

   1. (1)

      1. (i) Except as provided in subparagraphs (ii), (iii), and (iv) of this paragraph, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.
      2. (ii) In Carroll County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 25 days.
      3. (iii) In Frederick County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 90 days.
      4. (iv) In Garrett County and Washington County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 30 days.

   2. (2) “Transient charge” does not include any hotel charge for:

      1. (i) services; or
      2. (ii) accommodations other than sleeping accommodations.
5. (e) “Western Maryland code county” means a code county in the Western Maryland class as established under § 9-302 of this article.

<Section effective until July 1, 2027. See, also, section 20-401 effective July 1, 2027.>

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013. Amended by Acts 2014, c. 311, § 1, eff. July 1, 2014; Acts 2014, c. 312, § 1, eff. July 1, 2014.