1. (a) In this part the following words have the meanings indicated.
2. (b) “Hotel” has the meaning stated in § 20-401 of this subtitle.
3. (c) “Hotel rental tax” means the tax on a transient charge.

4. (d)

   1. (1) “Transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.

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

      1. (i) services; or
      2. (ii) accommodations other than sleeping accommodations.

<Section effective until July 1, 2027. See, also, section 20-431 effective July 1, 2027.>

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