(a) In this part the following words have the meanings indicated. (b) 'Hotel' has the meaning stated in § 20–401 of this subtitle. (c) 'Hotel rental tax' means the tax on a transient charge. (d) (1) 'Transient charge' means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months. (2) 'Transient charge' does not include any hotel charge for: (i) services; or (ii) accommodations other than sleeping accommodations.
Maryland Legal Code