{"data":{"id":"us-md/md.-code-local-government-20-401","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–401","heading":"","body":"(a) In this part the following words have the meanings indicated.\n(b) (1) “Hotel” means an establishment that offers sleeping\naccommodations for compensation.\n(2) “Hotel” includes:\n(i) an apartment;\n(ii) a cottage;\n(iii) a hostelry;\n(iv) an inn;\n(v) a motel;\n(vi) a rooming house; or\n(vii) a tourist home.\n(c) “Hotel rental tax” means the tax on a transient charge.\n(d) (1) (i) Except as provided in subparagraphs (ii), (iii), and (iv) of\nthis paragraph, “transient charge” means a hotel charge for sleeping accommodations\nfor a period not exceeding 4 consecutive months.\n(ii) In Carroll County, “transient charge” means a hotel charge\nfor sleeping accommodations for a period not exceeding 25 days.\n(iii) In Frederick County, “transient charge” means a hotel\ncharge for sleeping accommodations for a period not exceeding 90 days.\n(iv) In Garrett County and Washington County, “transient\ncharge” means a hotel charge for sleeping accommodations for a period not exceeding\n30 days.\n(2) “Transient charge” does not include any hotel charge for:\n(i) services; or\n(ii) accommodations other than sleeping accommodations.\n(e) “Western Maryland code county” means a code county in the Western\nMaryland class as established under § 9–302 of this article.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-401","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"4530f992a5528d906ca44d97d961f21db7698fc9a86169484feafd5f02d7b779","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-309","next":"us-md/md.-code-local-government-20-402"},"notice":"GroundRules: Original legal text. Not legal advice."}