Maryland Labor and Employment Section 3-301

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

      (b)      (1)      "Employer" means:

                  (i)      a person engaged in a business, industry, profession, trade, or other enterprise in the State;

                  (ii)      the State and its units;

                  (iii)      a county and its units; and

                  (iv)      a municipal government in the State.

            (2)      "Employer" includes a person who acts directly or indirectly in the interest of another employer with an employee.

      (c)      (1)      "Wage" means all compensation for employment.

            (2)      "Wage" includes board, lodging, or other advantage provided to an employee for the convenience of the employer.