[Adopted 8-30-2022 by Ord. No. 36-22[1]]
[1]
Editor's Note: This ordinance also repealed former Art. IV,
Hotel Rental Tax, adopted 5-20-2003 by Ord. No. 16-03.
As used in this article, the following words have the meanings
indicated:
The tax authorized under § 20-401 et seq. of the
Local Government Article of the Annotated Code of Maryland and this
article.
The Board of County Commissioners of Calvert County, Maryland.
A reservation and/or payment service provided by a person
or entity that facilitates an accommodation rental transaction between
a host and prospective guest for which the person or entity collects
fees or taxes in connection with the reservation or facilities payment
services between the host and guest.
As the context requires, Calvert County.
A legal owner of a residential dwelling unit who provides,
or offers to provide, all or part of a residential dwelling unit as
a lodging accommodation.
A person or entity that facilitates an accommodation by providing
booking services through which a host may lawfully provide a residential
dwelling unit as a hotel.
An establishment, including an apartment, hotel, cottage,
hostelry, inn, motel, rooming house or tourist home, that offers sleeping
accommodation for compensation to any transient.
That Fund created by 2022 Laws of Maryland Ch. 604, codified
at § 20-415 et seq. of the Local Government Article of the
Annotated Code of Maryland, that requires revenue from the County's
accommodations tax to be distributed into this Fund and be expended
in conformity therewith.
Any person who, for any period not exceeding four consecutive
months, obtains sleeping accommodation at a hotel.
A charge for sleeping accommodations for a period not exceeding
four consecutive months, but does not include any charge for services
or accommodations other than sleeping accommodations.
The Board hereby imposes an accommodations tax in the amount
of 5% of the amount paid as a transient charge.
A.
Except as provided at § 20-404(a) of the Local Government
Article of the Annotated Code of Maryland, the accommodations tax
shall be remitted at the same time, to the same person, and in the
same manner as the transient charge.
B.
The recipient of the accommodations tax shall give the person who
is required to pay a transient charge a bill that identifies the transient
charge as a separate item from any other charge; and
C.
The accommodations tax shall be held in trust by the hotel, booking
service, hosting platform, record owner(s) of the property, or their
agent, until remitted to the County as required by this article.
D.
Hotel, booking service, hosting platform, record owner(s) of the
property, or their agent shall, on the form the County requires, complete,
sign and file an accommodations tax return and remit payment in full
to the County on or before the 21st day of each month for the preceding
month.
A.
The Board may adopt regulations consistent with Title 20 of the Local
Government Article of the Annotated Code of Maryland, as amended from
time to time, and Title 11 of the Tax-General Article of the Annotated
Code of Maryland, as amended, to provide for orderly, systematic and
thorough administration of the accommodations tax.
B.
The Board may increase the surety bond that the County requires for
its Treasurer in order to cover the revenue the Treasurer collects
from the accommodations tax. The County may treat any additional premium
due to the surety bond increase allowed as an administrative cost.
C.
From the accommodations tax revenue collected, the Board shall distribute
a reasonable sum for accommodations tax administrative costs to the
general fund of the County. The balance of the accommodations tax
collected shall be allocated to the Tourism Incentive Development
Fund.
There is hereby established a Tourism Development Incentive
Fund in Calvert County that shall be distributed as follows:
A.
Five percent to the County's general fund for the administration
of the accommodations tax;
B.
Monthly to municipalities in the County, revenues attributable to
a lodging accommodation located in the municipality; and
C.
The remainder to marketing Calvert County, including performance
of market and marketing studies, to engage potential visitors and
up to 20% of this remainder to provide grants to businesses and organizations
to pay the application and permit fees required by the County to hold
a special event in the County.
Grants from the Fund to businesses and organizations to assist
in the payment of application and permit fees required by the County
to hold a special event in the County, not at Calvert County Park
location, may be awarded:
A.
Subject to the availability of funds, on a first-come, first-served
basis;
B.
In an amount not to exceed $25,000 per organization, per fiscal year;
C.
To businesses and organizations with a valid and complete special
event permit application for the current fiscal year with an estimate
of Calvert County support services cost required for their special
event from the Calvert County Event and Marketing Coordinator;
D.
That have completed a grant application filed by an adult at least
30 days prior to the event upon the form prescribed by the Calvert
County Department of Economic Development;
F.
To offset the special event permit fee (the permittee is responsible
for any amounts in excess of a grant).
Any party aggrieved by a decision with respect to a decision
on a grant application may seek redress before the County Administrator
by filing a notice of appeal that sets forth in detail the basis for
the allegation of error within 30 days of the decision.
