§20–431. IN EFFECT
(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.
§20–431. ** TAKES EFFECT JULY 1, 2027 PER CHAPTER 638 OF 2025 **
(a) In this part the following words have the meanings indicated.
(b) (1) “Accommodation” has the meaning stated in § 11–101 of the Tax – General Article.
(2) “Accommodation” includes the right to occupy any of the following as a transient guest:
(i) an apartment;
(ii) a cottage;
(iii) a hostelry;
(iv) an inn;
(v) a motel;
(vi) a rooming house; or
(vii) a tourist home.
(c) “Accommodations intermediary” has the meaning stated in § 11–101 of the Tax – General Article.
(d) “Accommodations provider” has the meaning stated in § 11–101 of the Tax – General Article.
(e) “Booking transaction” has the meaning stated in § 11–101 of the Tax – General Article.
(f) “Hotel” has the meaning stated in § 20–401 of this subtitle.
(g) “Hotel rental tax” has the meaning stated in § 20–401 of this subtitle.
(h) “Short–term rental unit” has the meaning stated in § 11–101 of the Tax – General Article.
(i) “Taxable price” has the meaning stated in § 11–101 of the Tax – General Article.