Subdivision 3. Hotel and Motel Tax

The remittance of the levy of the tax imposed under this Subdivision shall be made on or before the last day of each month covering the amount of tax collected during the preceding month.

Any person operating a hotel regularly throughout the year may, upon written application to, and with the consent of the Director of Finance, make reports and remittances on a quarterly basis in lieu of the monthly basis. Such quarterly payments shall be made on or before the last days of April, July, October and January in each year. They shall cover the amounts collected during the three (3) months immediately preceding the months in which reports and remittances are required.

The County Council of Prince George's County may levy and impose a tax of not exceeding ten percent (10%) on all gross amounts of money paid to the owners or operators of hotels and motels in Prince George's County beginning July 1, 1975, by transient guests or tenants for renting, using or occupying a room or rooms in hotels and motels in Prince George's County to be paid and collected pursuant to rules and regulations adopted by the County Council.

The tax authorized under this section does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:

There is hereby levied and imposed a tax at the rate of nine percent (9%) on all gross amounts of money paid to the owners or operators of hotels and motels in Prince George's County by a person renting, using, or occupying a room or rooms, if such renting, using, or occupying such room or rooms is for less than ninety (90) consecutive days in said hotels and motels. Effective July 1, 2015, the rate of the tax hereby levied and imposed shall be seven percent (7%).

A person renting, using, or occupying a room or rooms for ninety (90) consecutive days shall receive a refund of money collected by the owners or operators of hotels and motels for the first eighty-nine (89) consecutive days the person rented, used or occupied a room or rooms.

Any lodging business in which seventy percent (70%) or more of its rental income is paid by tenants who reside on the premises at least ninety (90) days is exempt from the collection and payment of the tax. Certification of such exemption shall be done in a manner and on such forms as determined by the Director of Finance.

At least five percent (5%) of the revenue from the tax levied under this Section shall be reserved for appropriation to the Prince George's Conference and Visitors Bureau to be used to promote travel to and economic investment in the County.

Definitions. For purposes of this Section, the following words shall have the meanings indicated.

Calculation and collection; no room marketer. If the full amount of the room rental is paid by the person renting, using, or occupying a room to the hotel or motel owner or operator, the hotel or motel owner or operator shall collect the tax from the person renting, using or occupying the room and remit the tax pursuant to this Subdivision.

Calculation and collection; room remarketer. If the use or occupancy of a room is reserved, booked, or otherwise arranged for by a room remarketer and the full amount of the room rental is not paid by the person renting, using or occupying the room directly to the hotel or motel owner or operator, the room remarketer shall:

If any person fails or refuses to collect the tax and to make, within the time provided in this Subdivision, any report and remittance required by this Subdivision, the Director of Finance shall proceed in such a manner as he may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the Director of Finance procures such facts and information upon which to base the assessment of any tax payable by any person who has failed or refused to collect the tax and to make the report and remittance, he shall proceed to determine and assess against such person the tax and interest and penalty provided for in this Subdivision.

He shall notify such person by mail sent to his last known place of address of the total amount of such tax and interest and penalty. The total amount thereof shall be payable within ten (10) days from the date of the notice.

Failure to remit the requisite taxes shall cause a tax lien to be placed on any real and personal property of the person who has failed to collect or remit the taxes that can be located within the County and such lien shall be collected and enforced in the same manner as other County real estate taxes.