Maryland Political Subdivisions - Miscellaneous Provisions Section 9-301
§ 9-301.
(a) In this subtitle the following words have the meanings indicated.
(b) "Authorized county" means:
(1) A code county;
(2) Calvert County;
(3) Carroll County;
(4) Cecil County;
(5) Charles County;
(6) Dorchester County;
(7) Frederick County;
(8) Garrett County;
(9) St. Mary's County;
(10) Somerset County;
(11) Talbot County;
(12) Washington County; and
(13) Wicomico County.
(c) "Code county":
(1) Means a county that has adopted home rule under Article XI-F of the Maryland Constitution; and
(2) Includes:
(i) Allegany County;
(ii) Caroline County;
(iii) Kent County;
(iv) Queen Anne's County; and
(v) Worcester County.
(d) (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.
(e) "Hotel rental tax" means the tax authorized under this subtitle.
(f) (1) Except as provided in paragraphs (2) and (3) of this subsection, "transient charge" means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.
(2) In Frederick County and Washington County, "transient charge" means a hotel charge for sleeping accommodations for a period not exceeding 30 days.
(3) In Carroll County, "transient charge" means a hotel charge for sleeping accommodations for a period not exceeding 25 days.
(4) "Transient charge" does not include any hotel charge for services or for accommodations other than sleeping accommodations.
