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UNITED STATES v. MONTGOMERY COUNTY, MD.

No. 84-1432.

761 F.2d 998 (1985)

UNITED STATES of America, Shaw Enterprises, Inc., Holiday Inn of Chevy Chase, Appellees, v. MONTGOMERY COUNTY, MARYLAND and Albert W. Gault, Director, Department of Finance, Montgomery County, Maryland, Appellants.

United States Court of Appeals, Fourth Circuit.

Decided May 9, 1985.

Attorney(s) appearing for the Case

H. Christopher Malone, Sr. Asst. County Atty., Rockville, Md. (Paul A. McGuckian, County Atty., Robert G. Tobin, Jr., Deputy County Atty., Rockville, Md., on brief), for appellants.

Ann Belanger Durney, Tax Div. Dept. of Justice, Washington, D.C., John B. Walsh, Jr., Silver Spring, Md. (J. Frederick Motz, U.S. Atty., Max H. Lauten, Asst. U.S. Atty., Baltimore, Md., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, John M. McCarthy, Richard A. Correa, Tax Div. Dept. of Justice, Washington, D.C., on brief), for appellees.

Before WINTER, Chief Judge, and PHILLIPS and MURNAGHAN, Circuit Judges.

MURNAGHAN, Circuit Judge.

As of July 1, 1971, Montgomery County, Maryland imposed by local statute a tax on each and every transient renting hotel and motel sleeping accommodations. See Montgomery County Code, 1972, Sec. 52-16 (Supp.1977). A transient was defined as a person "who ... obtains sleeping accommodations" for seven consecutive days or less.1 Consequently, the operative word chosen as the incident of the tax was the transient...

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