(a) A county may impose, by resolution, a home amenity rental tax. (b) (1) This subsection applies only to Calvert County, Charles County, and St. Mary's County. (2) The governing body of a county shall hold a public hearing before imposing a home amenity rental tax. (3) The hearing: (i) shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and (ii) may not be part of the annual budget hearing.
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