Md. Code, Local Government § 21–521

(a) 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.

(b) (1) 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.

(2) 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.

(3) 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.

(4) 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.

(5) The proceeds from the hotel rental tax authorized under this

subsection may be used only for the purposes authorized under this subtitle.

(6) Charles County may not impose the hotel rental tax authorized

under this subsection outside a special taxing district established under this subtitle.

(c) (1) Charles County may exercise the authority granted under this

subtitle to provide financing, refinancing, or reimbursement for the cost of:

(i) convention centers, conference centers, and visitors’

centers;

(ii) maintaining infrastructure improvements, convention

centers, conference centers, and visitors’ centers; and

(iii) marketing special taxing district facilities and other

improvements.

(2) 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.

(3) 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.