{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "svc dmesb", "hasEmail": "mailto:no-reply@data.montgomerycountymd.gov"}, "description": "This dataset contains information on the Room Rental-Transient Tax (Hotel Tax): Section 52-16 of the Montgomery County Code, as amended, imposes a Room Rental-Transient Tax upon each and every person, who for a period of thirty or fewer days occupies, for compensation,  sleeping accommodations in a public or private hotel, motel, inn, hostelry, tourist home, a residential house or a room within a house, and or any other lodging located in Montgomery County, Maryland.\nUpdate Frequency: Quarterly", "distribution": [{"@type": "dcat:Distribution", "describedBy": "https://data.montgomerycountymd.gov/api/views/2jez-gq75/columns.json", "describedByType": "application/json", "downloadURL": "https://data.montgomerycountymd.gov/api/views/2jez-gq75/rows.json?accessType=DOWNLOAD", "mediaType": "application/json"}, {"@type": "dcat:Distribution", "describedBy": "https://data.montgomerycountymd.gov/api/views/2jez-gq75/columns.rdf", "describedByType": "application/rdf+xml", "downloadURL": "https://data.montgomerycountymd.gov/api/views/2jez-gq75/rows.rdf?accessType=DOWNLOAD", "mediaType": "application/rdf+xml"}, {"@type": "dcat:Distribution", "describedBy": "https://data.montgomerycountymd.gov/api/views/2jez-gq75/columns.xml", "describedByType": "application/xml", "downloadURL": "https://data.montgomerycountymd.gov/api/views/2jez-gq75/rows.xml?accessType=DOWNLOAD", "mediaType": "application/xml"}, {"@type": "dcat:Distribution", "downloadURL": "https://data.montgomerycountymd.gov/api/views/2jez-gq75/rows.csv?accessType=DOWNLOAD", "mediaType": "text/csv"}], "identifier": "https://data.montgomerycountymd.gov/api/views/2jez-gq75", "issued": "2020-12-02", "keyword": ["accommodations", "hotel", "rental", "tax", "transient"], "landingPage": "https://data.montgomerycountymd.gov/d/2jez-gq75", "modified": "2026-04-01", "publisher": {"@type": "org:Organization", "name": "data.montgomerycountymd.gov"}, "theme": ["Finance/Tax/Property"], "title": "Hotel Tax"}