(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.
Structure Maryland Statutes