[Added by Bill No. 14-35]
A facility that offers sleeping accommodations to the transient
public. Hotel also includes an inn, motel, cottage, hostelry, rooming
house, guest house, bed and breakfast or tourist home. Hotel does
not include a cottage, hostelry, rooming house, guest house, bed and
breakfast or tourist home with 3 or fewer separate sleeping rooms
for the lodging of occupants.
Any individual, corporation, company, association, firm,
partnership or similar entity which owns or operates an establishment
that offers sleeping accommodations for compensation.
The tax authorized under this Article VII.
A person who uses or occupies a room in a hotel.
The consideration paid for the use or occupancy of a room
in a hotel in the County. Rent includes charges for services and booking
fees that are a condition of use or occupancy and any amount for which
credit is allowed by the hotel owner or operator to the occupant.
Rent shall not include charges for optional services provided by the
hotel to the occupant that are in addition to the charge for use or
occupancy and that are set forth separately on the bill presented
to the occupant.
The attraction of people to the County for social, recreational,
cultural, environmental and economic purposes, and the promotion of
activities within the County for the people so attracted.
Business activities that support and promote tourism. Tourism
and tourism-related activities include the marketing of the features
of the County as a travel destination and the provision of services
for the people attracted to the County. Tourism and tourism-related
activities include activities relating to sports, festival, museum,
agriculture and agriculture exposition and farm-to-table experiences.
The Treasurer of Harford County with all the duties and responsibilities
as prescribed by law.
There is a hotel occupancy tax levied on the rent paid for use
or occupancy of a room in a hotel in the County. The rate of the tax
is 6% of the rent paid. This tax shall not be levied on use or occupancy
exceeding 30 consecutive days.
To provide for orderly, systematic and thorough administration
of the hotel occupancy tax, the Treasurer may adopt regulations not
inconsistent with this article and which conform to the applicable
provisions and regulations for the sales and use tax as established
under MD. Code Ann., Tax-General Article, Title 11.
A hotel owner or operator for which use or occupancy is subject
to the tax levied under this article shall register with the Treasurer
on the form prescribed by the Treasurer. A hotel owner or operator
that fails to register as required by this section shall be subject
to a civil penalty in the amount of $1,000 in addition to any other
amount owed under this section.
A.
A hotel owner or operator shall:
(1)
Give the person who is required to pay the hotel occupancy tax a
bill that clearly identifies the tax as a separate item from any other
charge.
(2)
Collect the hotel occupancy tax from the person who pays the rent.
(3)
Remit to the Treasurer no later than the 25th day of each month the
hotel occupancy tax collected.
(4)
At the time of remittance, file with the Treasurer a return on forms
prescribed by the Treasurer setting forth the amount of the hotel
occupancy tax collected during the preceding period, the amount of
the tax required to be collected in the preceding period and such
other information as the Treasurer may require.
B.
A hotel owner or operator holds hotel rental tax collected in trust
for the County until the hotel owner or operator pays the tax to the
Treasurer as required under this article.
C.
A hotel owner or operator that fails to collect, remit or file a
return for the hotel occupancy tax levied by this article within the
time prescribed shall be assessed the amount of tax due, interest
at the rate of 0.5% for each month or fraction of a month past due
and a penalty of 10% of the tax due. The interest and penalty shall
be collected as part of the tax. Unpaid hotel occupancy tax is a lien
against the real and personal property of the hotel owner or operator
owing the tax and is collectible in the same manner as the property
tax may be collected under MD. Code Ann., Tax-Property Article.
A.
50% of the hotel occupancy tax collected from a hotel located within
the corporate limits of a municipal corporation in the County shall
be paid over to the Mayor and City Council of the municipal corporation.
B.
The remaining balance of the hotel occupancy tax revenue shall be
paid to the County and dedicated to funding tourism and tourism related
activities.
C.
If a municipal corporation in the County elects to levy an additional
hotel tax and contracts with the County to collect this additional
tax. Administrative costs for collection shall be retained by the
County prior to distribution of their share to the municipal corporation.
