In this article, the following words have the meanings indicated:
COUNTY. Frederick County, Maryland.
COUNTY COUNCIL. County Council of Frederick County, Maryland.
COUNTY EXECUTIVE. County Executive of Frederick County, Maryland.
COUNTY GOVERNING BODY. County Council and County Executive of Frederick County, Maryland.
DIRECTOR. The Director of Finance for Frederick County.
HOTEL. Any individual, corporation, company, association, firm, partnership or similar entity which owns or operates an establishment that offers sleeping accommodations for compensation. HOTEL also includes an apartment, cottage, hostelry, inn, motel, rooming house, or tourist home. HOTEL does not include a facility with ten or fewer sleeping rooms in its main building and no more than 20 additional sleeping rooms in auxiliary structures on the facility’s property.
HOTEL RENTAL TAX. The tax authorized under this article.
TOURISM COUNCIL. The Tourism Council of Frederick County, Inc.
TRANSIENT CHARGE.
A hotel charge for sleeping accommodations for a period not exceeding 90 consecutive days. The transient charge shall be measured by an individual’s stay at a hotel, irrespective of who actually pays the hotel for these accommodations.
TRANSIENT CHARGE
does not include any hotel charge for services or for accommodations other than sleeping accommodations and does not include a charge for a stay if the stay exceeds 90 consecutive days.
TREASURER.
The Treasurer of Frederick County with all the duties and responsibilities as prescribed by law. The Treasurer is directly responsible to the Director of Finance for Frederick County.
(Ord. 04-11-355, 7-15-2004; Ord. 06-27-423, 8-15-2006; Ord. 14-08-663, 6-19-2014; Ord. 14-23-678, 11-13-2014)