As used in this article, the following words have the meanings
indicated:
ACCOMMODATIONS TAX
The tax authorized under § 20-401 et seq. of the
Local Government Article of the Annotated Code of Maryland and this
article.
BOARD
The Board of County Commissioners of Calvert County, Maryland.
BOOKING SERVICE
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.
COUNTY
As the context requires, Calvert County.
HOST
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.
HOSTING PLATFORM
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.
LODGING ACCOMMODATION
An establishment, including an apartment, hotel, cottage,
hostelry, inn, motel, rooming house or tourist home, that offers sleeping
accommodation for compensation to any transient.
TOURISM DEVELOPMENT INCENTIVE FUND or FUND
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.
TRANSIENT
Any person who, for any period not exceeding four consecutive
months, obtains sleeping accommodation at a hotel.
TRANSIENT CHARGE
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.
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;
E. That the Director of Economic Development, or her designee, finds
does:
(1)
Provide destination awareness;
(2)
Have the ability to increase overnight stays in Calvert County;
and
(3)
Have the potential to increase visitor spending in-market and
have a measurable positive economic impact; and
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.