§ 20-901
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/md/local-government/20-901A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–901.
(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.