{"data":{"id":"us-md/md.-code-local-government-21-521","jurisdiction":"us-md","citation":"Md. Code, Local Government § 21–521","heading":"","body":"(a) Charles County may exercise the authority granted under this subtitle\nto provide financing, refinancing, or reimbursement of costs for the purposes under §\n21–504(a) of this subtitle relating to the development of resort hotels and conference\ncenters in a waterfront planned community.\n(b) (1) In addition to imposing ad valorem or special taxes under this\nsubtitle, Charles County may impose a hotel rental tax in a special taxing district to\nprovide financing, refinancing, or reimbursement of costs for the purposes under §\n21–504(a) of this subtitle relating to the development of resort hotels and conference\ncenters in a waterfront planned community.\n(2) The taxes provided under this subtitle for payment of bonds and\npledged to the special fund may include the hotel rental tax authorized under this\nsubsection.\n(3) The hotel rental tax authorized under this subsection is in\naddition to the hotel rental tax authorized under Title 20, Subtitle 4 of this article.\n(4) The rate of the hotel rental tax authorized under this subsection\nmay not exceed the rate of the hotel rental tax imposed under Title 20, Subtitle 4 of\nthis article in effect on the day the governing body of Charles County establishes a\nspecial taxing district under this subtitle.\n(5) The proceeds from the hotel rental tax authorized under this\nsubsection may be used only for the purposes authorized under this subtitle.\n(6) Charles County may not impose the hotel rental tax authorized\nunder this subsection outside a special taxing district established under this subtitle.\n(c) (1) Charles County may exercise the authority granted under this\nsubtitle to provide financing, refinancing, or reimbursement for the cost of:\n(i) convention centers, conference centers, and visitors’\ncenters;\n(ii) maintaining infrastructure improvements, convention\ncenters, conference centers, and visitors’ centers; and\n(iii) marketing special taxing district facilities and other\nimprovements.\n(2) Any financing, refinancing, or reimbursement provided under\nparagraph (1) of this subsection shall be contingent on the review and approval of the\nBoard of County Commissioners of Charles County.\n(3) In exercising its authority under paragraph (1) of this subsection,\nCharles County may establish minority business enterprise participation goals for\neach development project wholly or partly financed through bonds issued under this\nsubsection.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=21-521","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"599f8fb5e37b24db2ecb3dc84baa230aff48d7df50125efd0d462ab667e14a10","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-21-520","next":"us-md/md.-code-local-government-21-522"},"notice":"GroundRules: Original legal text. Not legal advice."}