- (a) In this part the following words have the meanings indicated.
- (b) “Home amenity” means any portion, whether indoors or outdoors, of a residential property, excluding bedrooms or any portion of the property intended for sleeping quarters, that is occupied by the hour and for not more than 15 hours consecutively.
- (c) “Home amenity rental” means the temporary use in exchange for consideration of a home amenity.
- (d) “Home amenity rental charge” means a charge for a home amenity rental, excluding any charge for services.
- (e) “Home amenity rental tax” means the tax on a home amenity rental charge.
- (f) “Western Maryland code county” means a code county in the Western Maryland class as established under § 9-302 of this article.
Added by Acts 2023, c. 805, § 2, eff. July 1, 2024.