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<section article="glg" article_name="Local Government" number="20-401" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes">
  <level label="a">
    <text>In this part the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>“Hotel” means an establishment that offers sleeping accommodations for compensation.</text>
    </level>
    <level label="2">
      <text>“Hotel” includes:</text>
      <level label="i">
        <text>an apartment;</text>
      </level>
      <level label="ii">
        <text>a cottage;</text>
      </level>
      <level label="iii">
        <text>a hostelry;</text>
      </level>
      <level label="iv">
        <text>an inn;</text>
      </level>
      <level label="v">
        <text>a motel;</text>
      </level>
      <level label="vi">
        <text>a rooming house; or</text>
      </level>
      <level label="vii">
        <text>a tourist home.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <text>“Hotel rental tax” means the tax on a transient charge.</text>
  </level>
  <level label="d">
    <level label="1">
      <level label="i">
        <text>Except as provided in subparagraphs (ii), (iii), and (iv) of this paragraph, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.</text>
      </level>
      <level label="ii">
        <text>In Carroll County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 25 days.</text>
      </level>
      <level label="iii">
        <text>In Frederick County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 90 days.</text>
      </level>
      <level label="iv">
        <text>In Garrett County and Washington County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 30 days.</text>
      </level>
    </level>
    <level label="2">
      <text>“Transient charge” does not include any hotel charge for:</text>
      <level label="i">
        <text>services; or</text>
      </level>
      <level label="ii">
        <text>accommodations other than sleeping accommodations.</text>
      </level>
    </level>
  </level>
  <level label="e">
    <text>“Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.</text>
  </level>
</section>
