Definitions

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    (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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