§ 20-431

Maryland § 20-431

• Jurisdiction: Maryland
• Article glg: Local Government
• Title: 20

Text

§20–431. IN EFFECT

(a) In this part the following words have the meanings indicated.

(b) “Hotel” has the meaning stated in § 20–401 of this subtitle.

(c) “Hotel rental tax” means the tax on a transient charge.

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

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

(i) services; or

(ii) accommodations other than sleeping accommodations.

§20–431. ** 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) “Hotel” has the meaning stated in § 20–401 of this subtitle.

(g) “Hotel rental tax” has the meaning stated in § 20–401 of this subtitle.

(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.