Md. Code, Local Government § 20–401

(a) In this part the following words have the meanings indicated.

(b) (1) “Hotel” means an establishment that offers sleeping

accommodations for compensation.

(2) “Hotel” includes:

(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) “Hotel rental tax” means the tax on a transient charge.

(d) (1) (i) Except as provided in subparagraphs (ii), (iii), and (iv) of

this paragraph, “transient charge” means a hotel charge for sleeping accommodations

for a period not exceeding 4 consecutive months.

(ii) In Carroll County, “transient charge” means a hotel charge

for sleeping accommodations for a period not exceeding 25 days.

(iii) In Frederick County, “transient charge” means a hotel

charge for sleeping accommodations for a period not exceeding 90 days.

(iv) In Garrett County and Washington County, “transient

charge” means a hotel charge for sleeping accommodations for a period not exceeding

30 days.

(2) “Transient charge” does not include any hotel charge for:

(i) services; or

(ii) accommodations other than sleeping accommodations.

(e) “Western Maryland code county” means a code county in the Western

Maryland class as established under § 9–302 of this article.