§20–401.

    (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.

    (e)    “Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.