§ 20-431
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/md/local-government/20-431A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.
(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.
(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.