Sec. 10-219.01. Calculation and collection
Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.
Prince George's County, Md., Code § 10-219.01 (2026)
Sec. 10-219.01. Calculation and collectionLinkCopy Citation
(a)
Definitions. For purposes of this Section, the following words shall have the meanings indicated.
(1)
Additional rent shall mean the rent paid by an occupant to a room remarketer that is in excess of the rent received by a hotel owner or operator from a room remarketer.
(2)
Room remarketer shall mean a person, other than the owner or operator of a hotel or motel, who has the right, access, ability or authority, through an internet transaction or any other means, to offer, reserve, book, arrange for, remarket, distribute, broker, or resell rooms for which use or occupancy is subject to the tax levied under Section 10-219.
(b)
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.
(c)
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:
(1)
collect the tax from the person renting, using or occupying the room based on the rent received by a hotel or motel owner or operator from a room remarketer and remit the tax to the hotel or motel owner or operator who shall remit it pursuant to this Subdivision; and
(2)
collect the tax from the person renting, using or occupying the room based on the additional rent paid by the person renting, using or occupying the room to the room remarketer and remit the tax pursuant to this Subdivision.