For the purpose of this article, the following
words and phrases shall have the meanings respectively ascribed to
them by this section:
MOTEL
Any public or private hotel, inn, apartment hotel, hostelry,
tourist home or house, motel, rooming house, travel campground or
other lodging place within the County of Frederick, offering lodging
for any individual or group at any time, and the owner and operator
thereof who, for compensation, furnishes lodging to any transients
as hereinafter defined.
PERSON
Includes individuals, firms, partnerships, associations,
corporations, persons acting in representative capacity and combinations
of individuals of whatever form and character.
ROOM RENTAL
The total charge made by any such motel for lodging and/or
space furnished any such transient. If the charge made to such transient
includes any charge for services or accommodations in addition to
that of lodging and/or use of space, then such portion of the total
charge as represents only room and/or space rental shall be distinctly
set out and billed to such transient by such motel as a separate item.
TRANSIENT
Any person who, for any period of not more than 30 consecutive
days, either at his own expense or at the expense of another, obtains
lodging or the use of any space in any motel, as hereinabove defined,
for which lodging or use of space a charge is made.
[Amended 4-12-1989; 3-23-2016; 4-10-2019]
In addition to all other taxes of every kind
now or hereafter imposed by law, there is hereby imposed and levied
on each and every transient a tax equivalent to 3.5% of the total
amount paid for room rental by or for any such transient to any motel.
No tax shall be payable hereunder on room rental
paid to any hospital, medical clinic, convalescent home or any home
for the aged.
Every person receiving any payment for room
rental with respect to which a tax is levied under this article shall
collect the amount of tax hereby imposed from the transient on whom
the same is levied or from the person paying for such room rental
at the time payment for such room rental is made, whether payment
is made in cash or on credit by means of a credit card or otherwise.
All amounts collected as taxes under this article
shall be deemed to be held in trust by the seller collecting them
until remitted to the County as provided by this article.
Whenever any person required to collect and
remit to the County any tax imposed by this article shall cease to
operate or shall otherwise dispose of his or her business, the tax
shall immediately become due and payable and the person shall immediately
make a report and remittance thereof.
[Amended 12-9-1992]
Any person violating or failing to comply with
any of the provisions of this article shall be punishable by a maximum
fine of $2,500 or by a period of imprisonment not exceeding 12 months,
or by both such fine and imprisonment. Conviction shall not relieve
any person from the payment, collection or remittance of the tax as
provided in this article. Each violation or failure shall be a separate
offense.