Expedited Bill No.  14-15                      

Concerning: Taxation – Room Rental and Transient Tax                                        

Revised:    3/3/15              Draft No. 1  

Introduced:      April 14, 2015                

Enacted:         May 13, 2015                 

Executive:       May 20, 2015                 

Effective:        May 20, 2015                 

Sunset Date:  None                             

Ch.   25    , Laws of Mont. Co.    2015    


County Council

For Montgomery County, Maryland


Lead Sponsor: Council President at the Request of the County Executive



            (1)        amend the definition of Hotel or Motel to reduce the number of transients required.


By amending

            Montgomery County Code

            Chapter 52, Taxation

            Section 52-16(b)



Boldface                                             Heading or defined term.

Underlining                                          Added to existing law by original bill.

[Single boldface brackets]                  Deleted from existing law by original bill.

Double underlining                              Added by amendment.

[[Double boldface brackets]]              Deleted from existing law or the bill by amendment.

*   *   *                                                  Existing law unaffected by bill.








The County Council for Montgomery County, Maryland approves the following Act:

          Sec. 1. Chapter 52 (Section 52-16(b)) is amended as follows:

(b)     The following words and phrases, when used in this Section, have the following meanings:

* * *

          Hotel or motel:

(1)     Any hotel, inn, hostelry, tourist home or house, motel, apartment hotel, rooming house, dwelling unit or other lodging place that offers for compensation sleeping accommodations in the County [to 5 or more transients at any one time].

(2)     A hotel or motel does not include:

(A)    a hospital, medical clinic, nursing home, rest home, convalescent home, assisted living facility, or home for elderly individuals; or

(B)     a facility owned or leased by an organization that is exempt from taxation under section 501 (c)(3) of the Internal Revenue Code if the primary use of the facility is other than housing overnight guests.

* * *

Sec. 2. Effective Date.

The Council declares that this legislation is necessary for the immediate protection of the public interest. This Act takes effect on the date on which it becomes law.




/s/                                                                                             5/14/15

George Leventhal, President, County Council                                                           Date



/s/                                                                                             5/20/15

Isiah Leggett, County Executive                                                                    Date

This is a correct copy of Council action.


/s/                                                                                             5/21/15

Linda M. Lauer, Clerk of the Council                                                                        Date