<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-431" 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">
    <text>“Hotel” has the meaning stated in § 20–401 of this subtitle.</text>
  </level>
  <level label="c">
    <text>“Hotel rental tax” means the tax on a transient charge.</text>
  </level>
  <level label="d">
    <level label="1">
      <text>“Transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.</text>
    </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>
</section>
