Md. Code, Local Gov't § 20-431

§20–431. 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.