In this article, the following words have the meanings indicated:
DIRECTOR
The Director of Finance for Charles County.
HOTEL
Any individual, corporation, company, association, firm,
partnership or similar entity which operates an establishment that
offers sleeping accommodations for compensation. Hotel includes an
apartment; a cottage; a hostelry; an inn; a motel; a rooming house;
or a tourist home.
TRANSIENT CHARGE
A hotel charge for sleeping accommodations for a period not
exceeding four consecutive months. Transient charge does not include
any hotel charge for services or for accommodations other than sleeping
accommodations.
A tax of 5% is hereby imposed on each transient charge paid
to a hotel located in Charles County.
To provide for orderly, systematic and thorough administration
of the hotel rental tax, the Director may adopt regulations not inconsistent
with this article.
The following are exempt from the tax imposed hereby:
A. Room rental paid by a transient who is a foreign government officer
or employee exempted from taxation by reason of an international treaty
or any Act of Congress and certifies so.
B. Room rental paid to any hospital, medical clinic, convalescent home
or home for aged people.
C. Room rental paid to any motel/hotel by the use of an authorized voucher
system under the control and administration of the Charles County
Government or any of its agencies.