Sec. 10-219. Imposition of tax

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.