[Adopted 8-17-1988 by Res. No. 88-48; amended in its entirety 6-11-2024 by Bill No. 2024-11]
In this article, the following words have the meanings indicated:
BROKER
A person, other than the owner or operator of a hotel, that receives, facilitates or arranges payment of a transient charge, directly, indirectly, or through an online platform, for hotel accommodations from a transient.
DIRECTOR
The Director of Fiscal and Administrative Services 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; a tourist home; or dwelling unit.
HOTEL RENTAL TAX
The tax authorized under this article.
TRANSIENT
An individual who, for a period not exceeding 120 days, occupies a hotel.
TRANSIENT CHARGE
A hotel charge for sleeping accommodations for a period not exceeding 120 consecutive days. 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 or broker of a hotel located in Charles County.
A. 
A hotel or broker shall:
(1) 
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.
(2) 
Collect the hotel rental tax from the person who pays the transient charge.
B. 
A hotel or broker holds hotel rental tax collected in trust for Charles County until the hotel or broker pays the tax to the County as required under this article.
A. 
A hotel or broker shall complete, sign and file a hotel rental tax return with the Director on or before the 21st day of each month to report any and all transient charges collected by the hotel or broker not exempted under § 281-16 of this article.
B. 
A hotel rental tax return shall be filed on the form prescribed by the Director which shall contain all information required, including the address of the hotel, the amount of transient charges paid to the hotel or broker during the prior calendar month, and the hotel rental tax required to be collected during the calendar month.
C. 
A hotel or broker shall pay to the Director the tax collected for a calendar month with the hotel rental tax return that covers that month.
To provide for orderly, systematic and thorough administration of the hotel rental tax, the Director may adopt regulations not inconsistent with this article.
A. 
If a hotel or broker fails to pay the hotel rental tax as required by this article, the hotel or broker shall pay interest on the unpaid tax from the date on which the hotel is required to pay the tax to the date that the tax is paid. The interest rate for each month or fraction of a month is 0.5%.
B. 
If a hotel or broker fails to pay the hotel rental tax within one month after the payment is due under this article, the hotel or broker shall pay a tax penalty of 10% of the unpaid tax.
C. 
Unpaid hotel rental tax is a lien against all real and personal property of the hotel owing the tax and is collectible in the same manner as the property tax may be collected under the Tax - Property Article.
The following are exempt from the hotel rental 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 hotel by the use of an authorized voucher system under the control and administration of the Charles County Government or any of its agencies.