Maryland § 20-431 - IN EFFECT

§ 20-431. IN EFFECT

    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.