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<section article="glg" article_name="Local Government" number="21-521" title_number="21" title_name="Special Taxing Districts" subtitle_number="5" subtitle_name="Districts for Infrastructure Improvements for Selected Counties">
  <level label="a">
    <text>Charles County may exercise the authority granted under this subtitle to provide financing, refinancing, or reimbursement of costs for the purposes under § 21–504(a) of this subtitle relating to the development of resort hotels and conference centers in a waterfront planned community.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>In addition to imposing ad valorem or special taxes under this subtitle, Charles County may impose a hotel rental tax in a special taxing district to provide financing, refinancing, or reimbursement of costs for the purposes under § 21–504(a) of this subtitle relating to the development of resort hotels and conference centers in a waterfront planned community.</text>
    </level>
    <level label="2">
      <text>The taxes provided under this subtitle for payment of bonds and pledged to the special fund may include the hotel rental tax authorized under this subsection.</text>
    </level>
    <level label="3">
      <text>The hotel rental tax authorized under this subsection is in addition to the hotel rental tax authorized under Title 20, Subtitle 4 of this article.</text>
    </level>
    <level label="4">
      <text>The rate of the hotel rental tax authorized under this subsection may not exceed the rate of the hotel rental tax imposed under Title 20, Subtitle 4 of this article in effect on the day the governing body of Charles County establishes a special taxing district under this subtitle.</text>
    </level>
    <level label="5">
      <text>The proceeds from the hotel rental tax authorized under this subsection may be used only for the purposes authorized under this subtitle.</text>
    </level>
    <level label="6">
      <text>Charles County may not impose the hotel rental tax authorized under this subsection outside a special taxing district established under this subtitle.</text>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>Charles County may exercise the authority granted under this subtitle to provide financing, refinancing, or reimbursement for the cost of:</text>
      <level label="i">
        <text>convention centers, conference centers, and visitors’ centers;</text>
      </level>
      <level label="ii">
        <text>maintaining infrastructure improvements, convention centers, conference centers, and visitors’ centers; and</text>
      </level>
      <level label="iii">
        <text>marketing special taxing district facilities and other improvements.</text>
      </level>
    </level>
    <level label="2">
      <text>Any financing, refinancing, or reimbursement provided under paragraph (1) of this subsection shall be contingent on the review and approval of the Board of County Commissioners of Charles County.</text>
    </level>
    <level label="3">
      <text>In exercising its authority under paragraph (1) of this subsection, Charles County may establish minority business enterprise participation goals for each development project wholly or partly financed through bonds issued under this subsection.</text>
    </level>
  </level>
</section>
