(a) A county may impose, by resolution, a home amenity rental tax.
(b) (1) This subsection applies only to Calvert County, Charles County, and St. Mary’s County.
(2) The governing body of a county shall hold a public hearing before imposing a home amenity rental tax.
(3) The hearing:
(i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and
(ii) may not be part of the annual budget hearing.