1. (a) The hotel rental tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:

   1. (1) is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization;
   2. (2) provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and
   3. (3) does not offer lodging services to the general public.
2. (b) By resolution, Calvert County and St. Mary's County may provide a tax exemption for classes of hotels.
3. (c) In Carroll County, the hotel rental tax does not apply to a hotel with 10 or fewer sleeping rooms.

4. (d) Cecil County may impose the hotel rental tax only on a transient charge paid to a hotel located in any part of Cecil County that:

   1. (1) is specified by the governing body of Cecil County as a population center;
   2. (2) is not larger than 10 square miles in geographic area; and
   3. (3) has a population of at least 6,000 residents.

5. (e) In Frederick County, the hotel rental tax does not apply to a hotel with:

   1. (1) 10 or fewer sleeping rooms in its main building; and
   2. (2) not more than 20 additional sleeping rooms in auxiliary structures on the hotel's property.

6. (f) In Washington County, the hotel rental tax does not apply to a transient charge paid to a hotel by:

   1. (1) the federal government;
   2. (2) a state; or
   3. (3) a unit or instrumentality of a state or the federal government.

<Section effective until July 1, 2027. See, also, section 20-404 effective July 1, 2027.>

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013. Amended by Acts 2013, c. 510, § 1, eff. Oct. 1, 2013.