(a) In this part the following words have the meanings indicated. (b) (1) 'Hotel' means an establishment that offers sleeping accommodations for compensation. (2) 'Hotel' includes: (i) an apartment; (ii) a cottage; (iii) a hostelry; (iv) an inn; (v) a motel; (vi) a rooming house; or (vii) a tourist home. (c) 'Hotel rental tax' means the tax on a transient charge. (d) (1) (i) Except as provided in subparagraphs (ii), (iii), and (iv) of this paragraph, 'transient charge' means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months. (ii) In Carroll County, 'transient charge' means a hotel charge for sleeping accommodations for a period not exceeding 25 days. (iii) In Frederick County, 'transient charge' means a hotel charge for sleeping accommodations for a period not exceeding 90 days. (iv) In Garrett County and Washington County, 'transient charge' means a hotel charge for sleeping accommodations for a period not exceeding 30 days. (2) 'Transient charge' does not include any hotel charge for: (i) services; or (ii) accommodations other than sleeping accommodations.

for sleeping accommodations for a period not exceeding 30 days. (2) 'Transient charge' does not include any hotel charge for: (i) services; or (ii) accommodations other than sleeping accommodations. (e) 'Western Maryland code county' means a code county in the Western Maryland class as established under § 9–302 of this article.