(b) “Hotel” has the meaning stated in § 20-401 of this subtitle.

(c) “Hotel rental tax” means the tax on a transient charge.

(d) (1) “Transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.

(2) “Transient charge” does not include any hotel charge for:

(i) services; or

(ii) accommodations other than sleeping accommodations.