1. (a) Except as provided in § 20-404 of this subtitle, a county may impose, by resolution, a hotel rental tax.

2. (b)

   1. (1) This subsection applies only to Calvert County, Charles County, and St. Mary's County.
   2. (2) The governing body of a county shall hold a public hearing before imposing a hotel rental tax.

   3. (3) The hearing:

      1. (i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and
      2. (ii) may not be part of the annual budget hearing.

<Section effective until July 1, 2027. See, also, section 20-403 effective July 1, 2027.>

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013.