§20–401. IN EFFECT
(a)In this part the following words have the meanings indicated.
(b)(1) “Hotel” means an establishment that offers sleeping accommodations for compensation.
(c)“Hotel rental tax” means the tax on a transient charge.
(d)(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.
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§20–401. IN EFFECT
(a) In this part the following words have the meanings indicated.
(b) (1) “Hotel” means an establishment that offers sleeping accommodations for compensation.
(2) “Hotel” includes:
(i) an apartment;
(ii) a cottage;
(iii) a hostelry;
(iv) an inn;
(v) a motel;
(vi) a rooming house; or
(vii) a tourist home.
(c) “Hotel rental tax” means the tax on a transient charge.
(d) (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.
(ii) In Carroll County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 25 days.
(iii) In Frederick County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 90 days.
(iv) In Garrett County and Washington County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 30 days.
(2) “Transient charge” does not include any hotel charge for:
(i) services; or
(ii) accommodations other than sleeping accommodations.
(e) “Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.
§20–401. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) In this part the following words have the meanings indicated.
(b) (1) “Accommodation” has the meaning stated in § 11–101 of the Tax – General Article.
(2) “Accommodation” includes the right to occupy any of the following as a transient guest:
(i) an apartment;
(ii) a cottage;
(iii) a hostelry;
(iv) an inn;
(v) a motel;
(vi) a rooming house; or
(vii) a tourist home.
(c) “Accommodations intermediary” has the meaning stated in § 11–101 of the Tax – General Article.
(d) “Accommodations provider” has the meaning stated in § 11–101 of the Tax – General Article.
(e) “Booking transaction” has the meaning stated in § 11–101 of the Tax – General Article.
(f) (1) “Hotel” means an establishment that offers sleeping accommodations for compensation.
(2) “Hotel” includes:
(i) an apartment;
(ii) a cottage;
(iii) a hostelry;
(iv) an inn;
(v) a motel;
(vi) a rooming house;
(vii) a tourist home; or
(viii) a short–term rental unit.
(g) “Hotel rental tax” means the tax on the taxable price paid for a booking transaction.
(h) “Short–term rental unit” has the meaning stated in § 11–101 of the Tax – General Article.
(i) “Taxable price” has the meaning stated in § 11–101 of the Tax – General Article.
(j) “Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.