§ 20–431
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-431 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 4. Hotel Rental Taxes
§ 20–431LinkCopy Citation
(a)
In this part the following words have the meanings indicated.
(b)
“Hotel” has the meaning stated in § 20–401 of this subtitle.
(c)
“Hotel rental tax” means the tax on a transient charge.
(d)
(1)
“Transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.
(2)
“Transient charge” does not include any hotel charge for:
(i)
services; or
(ii)
accommodations other than sleeping accommodations.