The hotel rental tax 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: is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization; provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and does not offer lodging services to the general public. By resolution, Calvert County and St. Mary’s County may provide a tax exemption for classes of hotels. In Carroll County, the hotel rental tax does not apply to a hotel with 10 or fewer sleeping rooms. Cecil County may impose the hotel rental tax only on a transient charge paid to a hotel located in any part of Cecil County that: is specified by the governing body of Cecil County as a population center; is not larger than 10 square miles in geographic area; and has a population of at least 6,000 residents. In Frederick County, the hotel rental tax does not apply to a hotel with: 10 or fewer sleeping rooms in its main building; and not more than 20 additional sleeping rooms in auxiliary structures on the hotel’s property. In Washington County, the hotel rental tax does not apply to a transient charge paid to a hotel by: the federal government; a state; or a unit or instrumentality of a state or the federal government.