Baltimore County |
Code of Ordinances |
Article 11. TAXATION |
Title 4. VARIOUS TAXES |
SubTitle 4. TRANSIENT OCCUPANCY TAX |
§ 11-4-401. DEFINITIONS.
(a)
In general. In this subtitle the following words have the meanings indicated.
(b)
Room rental.
(1)
"Room rental" means the total charge made for any sleeping accommodation furnished to a transient.
(2)
"Room rental" does not include:
(i)
Any charge for any service or accommodation other than the right to use a sleeping space in a sleeping accommodation;
(ii)
Rent paid for a room at a hospital, medical clinic, convalescent home, or home for aged people; or
(iii)
A charge made for a sleeping accommodation furnished to a federal, state, or county official or employee when on official business.
(3)
If the charge made by a sleeping accommodation to a transient includes any charge for services or accommodations in addition to the room rental, the portion of the total charge that represents only room rental shall be distinctly set out and billed to a transient by the sleeping accommodation as a separate item.
(c)
Sleeping accommodation. "Sleeping accommodation" means any public or private hotel, inn, hostelry, tourist home, house, motel, rooming house, or other lodging place within the county that offers, at any one time and for compensation to the owner or operator, sleeping accommodations for five or more transients.
(d)
Transient. "Transient" means a person who, for any period of not more than 25 consecutive days, obtains sleeping accommodations for which charge is made, either at the person's own expense or at the expense of another.
(1988 Code, §§ 33-261, 33-264) (Bill No. 33-03, § 2, 7-1-2004)