SB 787

Altering the definition of 'hotel' for purposes of the hotel rental tax in Garrett County to include a transient vacation rental unit and exclude certain facilities; altering the definition of 'transient charge' for purposes of the county hotel rental tax; defining 'short term rental platform' as a service provided on the Internet that advertises hotels and receives certain compensation; requiring certain short-term rental platforms and managers to perform certain duties related to the collection and remittance of the hotel rental tax: etc.

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