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Section 20-901 - Definitions — Maryland Law | CourtGPT
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  5. Division IV - Local Finance/
  6. Title 20 - Taxes and Development Impact Fees/
  7. Subtitle 9 - Local Home Amenity Rental Tax. [Effective July 1, 2024]/
  8. Part I - County Home Amenity Rental Tax. [Effective July 1, 2024]/
  9. Section 20-901 - Definitions
Maryland Legal Code
** TAKES EFFECT JULY 1, 2024 PER CHAPTER 805 OF 2023 ** (a) In this part the following words have the meanings indicated. (b) 'Home amenity' means any portion, whether indoors or outdoors, of a residential property, excluding bedrooms or any portion of the property intended for sleeping quarters, that is occupied by the hour and for not more than 15 hours consecutively. (c) 'Home amenity rental' means the temporary use in exchange for consideration of a home amenity. (d) 'Home amenity rental charge' means a charge for a home amenity rental, excluding any charge for services. (e) 'Home amenity rental tax' means the tax on a home amenity rental charge. (f) 'Western Maryland code county' means a code county in the Western Maryland class as established under § 9–302 of this article.

Section 20-901 - Definitions

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