§ 21-2. Tax imposed.

A tax of 9.5%, to be paid and collected as provided in this subtitle, is levied and imposed on all gross amounts of money that are:

(1) paid to the owners or operators of hotels in the City by transient guests or tenants for renting, using, or occupying a room or rooms for sleeping accommodations;

(2) paid to hosting platforms by transient guests for booking or otherwise facilitating short-term residential rentals; or

(3) paid to hosts by transient guests for providing short-term residential rentals.