MARVIN MANDEL, Governor

3799

WORDS HAVE THE MEANINGS INDICATED:

(1)   "MULTI-FAMILY RESIDENTIAL UNIT" MEANS ANY
BUILDING, STRUCTURE, OR COMBINATION OF RELATED BUILDING
STRUCTURES AND APPURTENANCES OPERATED AS A SINGLE UNIT IN
WHICH THE LANDLORD PROVIDES, FOR A CONSIDERATION, TWO OR
MORE RENTAL DWELLING UNITS. HOWEVER, "MULTI-FAMILY
RESIDENTIAL UNIT" SHALL NOT BE CONSTRUED TO MEAN ANY
TRANSIENT FACILITY, SUCH AS BOARDING HOUSE, TOURIST HOME,
INN, HOTEL, MOTEL, SCHOOL DORMITORY, HOSPITAL OR MEDICAL
FACILITY, AND ANY OTHER FACILITY OPERATING FOR RELIGIOUS
OR ELEEMOSYNARY PURPOSES. TO CONSTITUTE A DWELLING UNIT
WITHIN THE MEANING OF THIS SECTION, A UNIT MUST BE
SUPPLIED WITH ITS OWN KITCHEN FACILITIES.

(2)    "GROSS INCOME" MEANS TOTAL INCOME FROM
ALL SOURCES, WHETHER OR NOT INCLUDED IN THE DEFINITIONS
OF GROSS INCOME FOR FEDERAL OR STATE TAX PURPOSES,
EXCLUDING BENEFITS UNDER THE SOCIAL SECURITY ACT OR
RAILROAD RETIREMENT ACT AS THESE ACTS MAY BE AMENDED FROM
TIME TO TIME, BUT INCLUDING GIFTS IN EXCESS OF $300,
ALIMONY, SUPPORT MONEY, NONTAXABLE STRIKE BENEFITS,
PUBLIC ASSISTANCE RECEIVED IN CASH GRANTS, PENSIONS OR
ANNUITIES, UNEMPLOYMENT INSURANCE BENEFITS, AND WORKMEN'S
COMPENSATION BENEFITS. GROSS INCOME SHALL INCLUDE THE
NET INCOME RECEIVED FROM BUSINESS, RENTAL, OR OTHER
ENDEAVORS BUT IN NO EVENT SHALL A LOSS FROM BUSINESS,
RENTAL OR OTHER ENDEAVORS BE USED IN THE DETERMINATION OF
GROSS INCOME.

(3)    "COMBINED INCOME" MEANS THE COMBINED
GROSS INCOME OF ALL LESSEES, IF MORE THAN ONE, AND ALL
PERSONS ACTUALLY RESIDING IN THE SAME DWELLING UNIT.

(B)    NOTWITHSTANDING THE PROVISIONS OF SUBSECTION
(7) OF SECTION 8 OF ARTICLE 81 OF THE ANNOTATED CODE OF
MARYLAND, THE GOVERNING BODY OF PRINCE GEORGE'S COUNTY,
BY RESOLUTION OR ORDINANCE ENACTED PURSUANT TO ITS
REGULAR LEGISLATIVE PROCEDURE, MAY LEVY AND IMPOSE A TAX,
PAYABLE BY THE LESSEE, UPON ANY SUM PAID BY THE LESSEE
FOR RENTAL, LEASING, OR USE OF ANY SPACE, FACILITIES, OR
ACCOMMODATIONS IN OR FOR A MULTI-FAMILY RESIDENTIAL UNIT.
THIS TAX MAY NOT EXCEED AN AMOUNT GREATER THAN FOUR
PERCENT OF THE RENTAL FEE CHARGED BY THE LANDLORD AND HAY
BE LEVIED IN INCREMENTS NOT TO EXCEED ONE-HALF OF ONE
PERCENT.

(C)    IF THE GOVERNING BODY OF PRINCE GEORGE'S
COUNTY LEVIES AND IMPOSES THE TAX AUTHORIZED BY
SUBSECTION (B) OF THIS SECTION, THE GOVERNING BODY MAY
ALSO PROVIDE:

(1) THAT THE OPERATOR OR OWNER OF A
MULTI-FAMILY RESIDENTIAL UNIT SHALL COLLECT THIS TAX AND