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Maryland Code, Local Government § 20-431

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Maryland Code, Local Government § 20-431 - last updated January 01, 2025 | https://codes.findlaw.com/md/local-government/md-code-local-govt-sect-20-431/

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