Division III – Other Taxes

in the case of instruments conveying title to property, $5 for each $500 or fractional part of $500 of the actual consideration paid or to be paid; and

in the case of instruments securing a debt, $5 for each $500 or fractional part of $500 of the principal amount of the debt secured.

The tax imposed by this subtitle does not apply to the first $22,000 of the consideration payable on the conveyance of owner-occupied residential property if the instrument in writing is accompanied by a statement, signed under oath by the buyer, that the buyer will use the property as the buyer’s principal residence by actually occupying the property for at least 7 months of the 12-month period immediately following the conveyance.

As used herein, the following definitions shall apply.

“Estate of inheritance” means any estate which may descend to heirs, otherwise known as an estate in fee simple.

The term “mortgage” as used in this subtitle, shall include deeds of trust made to secure the repayment of indebtedness.

“Transfer” means the acts of the parties, or of the law, by which the title to any estate of inheritance or freehold, or any declaration or limitation of use, or any estate above 7 years, is conveyed from 1 person to another.

Said tax shall be payable before the written instrument intending to effect such transfer shall be offered to the Clerk of the Circuit Court for Baltimore City for recordation.

A tax is hereby levied and imposed upon the transfer of real property affected by filing of articles of sale, lease, exchange, or other transfer of all or substantially all the property and assets of a corporation with respect to the property subject to the certificate required under <cite data-doc="Md. Code" data-path="gca|3-112">State Corporations and Associations Article § 3-112, </cite>at the rate of 1½% of the taxable basis thereof, as hereinafter defined.

No attornment agreement, memorandum of lease, assignment of lease, or other instrument (referred to collectively herein as “other instrument”) intended to publicize or giving or intended to give constructive notice of the existence of a lease which has not been recorded but which is taxable hereunder, whether or not such other instrument gives such constructive notice in point of law, shall be received for recording until the original lease shall have been exhibited to the clerk and the tax paid thereon, in addition to whatever tax may be payable on such other instrument.

Nothing in this section shall be taken to apply to any lease not taxable under <cite data-path="|28|§17-1">§ 17-1 of this subtitle</cite>.

Except as otherwise provided in this section, “taxable basis” means the cash consideration and the value of any other consideration paid or agreed to be paid for the property transferred, including the amount of any liens or encumbrances on the property other than current property taxes and other municipal charges.

If any part of the consideration paid or agreed to be paid for the property consists of anything other than (i) cash paid or agreed to be paid or (ii) the amount of liens or encumbrances on the property,“taxable basis” means the greater of:

For a transfer of a perpetually renewable ground rent, if any part of the consideration paid or agreed to be paid consists of anything other than (i) cash paid or agreed to be paid or (ii) the amount of liens or encumbrances, “taxable basis” means the greater of:

The value of life estates subject to the tax levied and imposed by this subtitle shall be determined in the same manner as the value of life estates are determined from time to time, for federal estate tax purposes under the Internal Revenue Code and regulations promulgated thereunder.

The remainders and reversions after a life estate or life estates shall be valued by determining the value of the whole and deducting therefrom the value of the preceding estates determined as aforesaid.

where the taxable basis is less than $100;

transfers by way of mortgage securing a debt;

transfers by way of bona fide gift or without any consideration;

transfers to the United States, the State of Maryland, or any political subdivision thereof, or the Mayor and City Council of Baltimore, or any instrumentality or agency of said respective bodies politic;

transfers by the Housing Authority of Baltimore City to transferees who, in connection with such transfers, grant mortgages which are insured by the Federal Housing Administration or by the U.S. Department of Housing and Urban Development pursuant to Section 235 of the National Housing Act or successor program of the National Housing Act (12 U.S.C. §1701 et seq.), as amended from time to time;

transfers of property which in the hands of the transferee, immediately after such transfer, shall be entitled to exemption from taxation pursuant to <cite data-doc="Md. Code" data-path="81|9">Article 81, § 9 of the Annotated Code of Maryland</cite> (1957) <em>{cf. <cite data-doc="Md. Code" data-path="gtp">Tax-Property Article, Title 7, Subtitle 1</cite>}</em>;

a transfer to a mortgagee when the instrument intending to effect such transfer is presented for recording simultaneously with a deed from such mortgagee to the federal or state government or any instrumentality, agency, or political subdivision thereof;

a transfer made for the partitioning in kind between joint owners or undivided interests, provided there is no consideration paid or to be paid in connection with such transfers other than the division of the jointly-owned property;

a transfer under the last will and testament of a decedent, or a transfer to the heirs or next of kin of a decedent under the law of descent and distribution of the State of Maryland;

a transfer made expressly for the purpose of confirming or correcting a transfer previously made, if there is no taxable basis in excess of $100 for such transfer; or

a transfer made expressly for any of the following purposes:

No written instrument intended to effect a transfer which is subject to the tax levied and imposed by this subtitle shall be presented to the Clerk of the Circuit Court for Baltimore City for recordation among the Land Records of Baltimore City unless and until such tax shall have been paid to the Director of Finance.

When the Director of Finance shall determine that a particular transfer is not subject to the tax levied and imposed by this subtitle, he shall so indicate by legend or notation on the written instrument intending to effect such transfer.

the amount of the tax due;

plus interest at the rate of ½% per month, or fractional part thereof, accounting from the date when such written instrument was received for recordation; and

a penalty of 10% of the tax due.

The tax levied and imposed by this subtitle, and all increases, interest, and penalties thereon, shall be and become, from the time due and payable, the debt of the legal and equitable transferors and transferees, jointly and severally, of the property affected by or involved in any written instrument intending to effect a transfer subject to such tax.

Except that, in the case of transfers by the United States, the State of Maryland, or any political subdivision thereof, or the Mayor and City Council of Baltimore, or any instrumentality or agency of said respective bodies politic, which transfers are not exempt under <cite data-path="|28|§17-7">§ 17-7 of this subtitle</cite>, the tax levied and imposed by this subtitle, and all increases, interest and penalties thereon, shall be and become, from the time due and payable, the debt of the legal and equitable transferees only, and shall not become the debt of any of the aforementioned bodies politic or any instrumentality or agency thereof.

In order to properly carry out and enforce the provisions of this subtitle and to collect the tax levied and imposed hereunder, the Director of Finance is hereby authorized and empowered:

In case of disobedience of any subpoena or the contumacy of any witness appearing before the Director of Finance, or his duly authorized agent or representative, the Director of Finance may apply to the Circuit Court for Baltimore City for an order requiring the person subpoenaed to obey the subpoena or to give evidence or to produce books, accounts, records, papers, and correspondence touching the matter in question.

In the event that any person or other legal entity who is legally liable for the payment of the tax levied and imposed by this subtitle is aggrieved by any determination, decision, order, or notice of any kind which is made, rendered, issued, or given under the provisions of this subtitle, such person or other legal entity, within 20 days after notice of any such determination, decision, order, or notice has been given to or mailed to such person or other legal entity, shall have the right to appeal therefrom to the Board of Municipal and Zoning Appeals for review by it.

Upon reasonable notice in accordance with its rules and the provisions of <cite data-doc="City of Baltimore, Md., Charter">the Baltimore City Charter</cite>, the Board:

Any person or other legal entity who:

Any person who forges or counterfeits any official receipt or legend or the signature of the Director of Finance, or facsimile thereof, or of his duly authorized representative, or who in any manner affixes or causes to be affixed any such forged or counterfeit receipt, legend, or signature to any written instrument intending to effect a transfer subject to the tax levied and imposed under this subtitle, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500, or be imprisoned for not more than 6 months, or both, in the discretion of the Court, for each and every such offense.

An excise tax, to be known as the Yield Tax, shall be levied and collected based upon the tax yield from any transaction for which recordation taxes and transfer taxes are due pursuant to Subtitles 16 and 17 of <cite data-path="|28">this article</cite>.

The Yield Tax shall be assessed on those transactions whose value exceeds $1 million, as determined by Subtitles 16 and 17 of <cite data-path="|28">this article</cite> for the purposes of calculating the recordation and transfer taxes respectively.

The rate of tax shall be as follows:

the amount of the tax due;

interest at the rate of ½% for each month or fraction of a month, accounting from the date when such written instrument was received for recordation; and

a penalty of 10% of the tax due.

subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, to make, adopt, promulgate, and amend, from time to time, such rules and regulations as he may deem necessary or proper:

with the approval of the City Solicitor:

to delegate any of his powers, duties, and functions under the provisions of this subtitle to the City Collector.

shall be collected in the same manner and at the same time as the income tax imposed by the State is collected; and

shall be administered in accordance with, and subject to, the applicable provisions of the State Tax-General Article.

Except as otherwise provided in this section, there is levied and imposed a tax at the rate of 10% of the gross receipts derived from any admissions and amusement charge as defined in <cite data-doc="Md. Code" data-path="gtg|4-101">State Tax-General Article § 4-101(b)</cite>.

For any theater included on the National Register of Historic Places, the rate shall be 5% of the gross receipts.

For any single-screen movie theater that rents or leases its motion picture film through commercial distribution, the rate shall be 5% of the gross receipts.

the gross receipts of not-for-profit community associations, as defined in <cite data-doc="Md. Code" data-path="gtg|4-104">State Tax-General Article § 4-104</cite>; and

restaurants that provide entertainment consisting solely of an individual roving performer whose act does not employ and is not dependent on the use of amplified sound for entertaining patrons within the restaurant.

Subject to the requirements of this section, the gross receipts from any admissions or amusement charge levied by a qualifying residing artist or arts and entertainment enterprise in an arts and entertainment district are exempt from the tax imposed by this subtitle.

An exemption under this section applies only for 10 years from the date on which the qualifying residing artist or arts and entertainment enterprise registers with the Director.

The Director may:

In this section, “simulated slot machine” has the meaning stated in City Code <cite data-path="|15|§2-11">Article 15 {“Licensing and Regulation”}, § 2-11 {“Definitions”}</cite>.

The tax imposed by this subtitle does not apply to the gross receipts from a simulated slot machine that is licensed and registered as required by City Code <cite data-path="|15">Article 15 {“Licensing and Regulation”}</cite>, Subtitle 2 {“Amusements”}, Part 3 {“Amusement Devices”}.

In this subtitle, the following terms have the meanings indicated.

“Director” means the Director of Finance or a designee of the Director of Finance.

“Distributor” means:

The tax imposed by this subtitle:

If any dealer transports non-reusable beverage containers into the City or causes non-reusable beverage containers to be transported into the City, the dealer is liable for the payment of the tax imposed by this subtitle, together with all applicable interest and penalties, unless the dealer obtains from the supplier of the products a written certification that the supplier is liable for and is paying the tax.

The certification must be in a form the Director approves.

keep complete and accurate records of all transactions involving non-reusable beverage containers, as necessary or otherwise required by the Director to determine whether all taxes due under this subtitle have been paid; and

make these records available, at all times during business hours, for inspection and audit by the Director.

interest at the rate of 1% for each month or fraction of a month that the tax is overdue; and

a penalty of 10% of the amount of the tax due.

If any person fails to make the report and remit the tax when due and fails to keep suitable records as required under this subtitle, the Director of Finance may attempt to obtain other available information on which to base an estimate of the tax due.

As soon as the Director obtains this information, the Director may proceed to determine the tax due and assess that tax, plus interest and penalties, against the person liable for the tax.

any tax payable under this subtitle becomes immediately due and payable; and

within 3 days of the sale or other cessation of business, that person must submit the required report and remit the total amount of the tax due.

govern the payment, collection, and accounting of the tax imposed by this subtitle;

define any terms used in connection with the imposition and collection of the tax imposed under this subtitle;

provide for the credit of any tax paid on returned products;

provide for the refund of any tax, interest, or penalty erroneously or illegally paid; and

otherwise administer, enforce, and carry out this subtitle.

In this subtitle, the following terms have the meanings indicated.

“Gross amounts of money” means the total gross payments of any kind or character (including cash, credit, property, and services), whether received in money or otherwise, without any deduction for charges or other amounts for any services necessary to complete the transaction.

“Hotel” means a building containing sleeping accommodations for more than 5 persons and open to the transient public.

“Owners or operators of hotels” means any person:

“Short-term residential rental” and related terms (such as “booking transaction”, “dwelling unit”, “host”, “hosting platform”, and “transient guest”) have the respective meanings stated in City Code <cite data-path="|15">Article 15</cite>, Subtitle 48 {“Short-Term Residential Rentals”}.

“Transient guest or tenant” means a person or persons renting, using, or occupying a room or rooms for fewer than 90 consecutive days:

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;

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

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

Every person, firm, association, or corporation subject to the tax imposed by <cite data-path="|28|§21-2">§ 21-2 {“Tax imposed”} of this subtitle</cite>:

At the same time that any such payment is made to the Director of Finance, the party making such payment shall file with the Director of Finance a statement, on such forms as may be prescribed by the Director of Finance, showing the amount of taxes collected during the preceding period, and setting forth such other data and information as may be required by the Director of Finance.

This interest and penalty shall be collected as a part of the tax itself.

Whenever any person erroneously, illegally, or unconstitutionally has paid the tax imposed by this subtitle, or whenever any person has paid the tax imposed by this subtitle in connection with a room or rooms in a hotel which such person has rented, used, or occupied for a period of 90 consecutive days or more, the Director of Finance shall refund the amount of such tax so paid upon receipt by him of a properly executed application stating good and sufficient grounds for any such refund.

Any such application:

For failure to comply with the terms and provisions of this section, the purchaser, transferee, or assignee:

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director of Finance is hereby authorized to adopt or promulgate such rules and regulations as he may deem necessary or proper:

In addition to the powers granted to the Director of Finance in connection with the collection of the tax imposed by this subtitle, he is hereby authorized and empowered:

In this subtitle, the following terms have the meanings indicated.

“Director” means the City Director of Finance.

“Facilitator” means a business entity that makes parking spaces in the City available for use by a person through an online, mobile, or other third-party booking platform:

“Garage” means any structure or part of a structure for the parking of 3 or more motor vehicles in exchange for a fee or other consideration.

“Motor vehicle” means:

“Operator” means any person who controls, conducts, or operates a parking lot or garage.

“Parking” means any parking, storing, housing, or keeping of a motor vehicle, whether self-service, valet-service, long-term, short-term, ticketed metered, through coordination with a facilitator, for special events only, or otherwise.

“Parking lot” means any outdoor area or space for the parking of 3 or more motor vehicles in exchange for a fee or other consideration.

“Transaction” means the parking of a motor vehicle on a parking lot or in a garage in exchange for a fee or other consideration.

A tax is levied and imposed on the privilege of parking a motor vehicle on any parking lot or in any garage in the City in exchange for a fee or other consideration paid by the parker or by another on the parker’s behalf.

The ultimate liability for payment of the tax is on the person who seeks the privilege of occupying a space on a parking lot or in a garage.

For all parking, whether on an hourly, daily, weekly, monthly, or longer basis, the tax is 20% of any fee or other consideration received, directly or indirectly, by the operator of the parking lot or garage or the facilitator, for or in connection with that parking.

Through the fiscal year ending June 30, 2020, the rate of the tax imposed under this subtitle may not be modified to exceed the rate in effect for the fiscal year ending June 30, 2014.

The tax imposed by this subtitle does not apply to residential parking by:

The tax imposed by this subtitle does not apply to publicly owned metered parking spaces.

Nonprofit parking lot operators whose monthly parking fee is less than or equal to the monthly parking tax may apply to the Board of Estimates for a reduction of their tax burden.

The tax imposed by this subtitle must be remitted to the Director on or before the 25^th day of the month following the month in which the transaction occurred.

interest at the rate of 1% for each month or fraction of a month that the tax is overdue; and

a penalty of 10% of the amount of the tax due.

Every operator of a parking lot or garage must:

If any operator fails to keep records from which the tax imposed by this subtitle can be accurately computed, the Director of Finance may compute the amount of tax due by using a factor developed by surveying other operators of a similar type, or otherwise. The Director’s computation is prima facie correct.

govern the payment, collection, and accounting of the tax imposed by this subtitle;

define any terms used in connection with the imposition and collection of the tax;

provide for the compromise of disputed claims and, for good and sufficient cause shown, the waiver of interest and penalties;

provide for the refund of any tax, interest, or penalty erroneously or illegally paid; and

otherwise administer, enforce, and carry out this subtitle.

Except as provided in subsection (c) of this section, the Director of Finance may delegate any of his or her powers, duties, and functions under this subtitle to:

Rules and regulations under this subtitle may only be adopted by the Director of Finance.

fail, neglect, or refuse to collect or remit the tax imposed by this subtitle;

make any incomplete, false, or fraudulent return;

fail to keep complete and accurate records;

refuse to permit the Director or authorized agent, employee, or representative to inspect and audit the operator’s records; or

fail to fully comply with any rule or regulation adopted under this subtitle.

annually, between May 15 and June 1, in each and every year, file with the Director of Transportation a list of all poles so used, possessed, or maintained by them, giving the accurate locations of each pole; and

shall also have stamped, painted, or printed, in legible characters, their name as owner upon each of such poles.

Annually in the 1^st week of January, all persons or corporations shall pay to the Director of Finance a fee of $50 for each and every telephone, electric light, or other pole used, possessed, or maintained by them in any of the streets, lanes, or alleys of the City of Baltimore, except trolley poles used exclusively for stringing thereon wires for use in the propulsion, by electricity, of street passenger cars.

Upon receiving the above fee in January, 1948, and subsequent years:

Such person or corporation shall then have 1 of such permanent metal plates securely fastened in some conspicuous place upon each of the poles used, possessed, or maintained by it or him.

It shall be the duty of the Director of Finance on or before January 1, 1926, to purchase a sufficient number of permanent metal plates, numbered with plain conspicuous numbers, beginning with a given number for each person or corporation required to license its poles as hereinafter provided, and so on progressively, and on or before January 1, 1927, and subsequent years, to purchase a sufficient number of permanent metal plates, beginning with the number next succeeding that last issued to any person or corporation, or with a given number, if the person or corporation has had no licensed poles during 1926 or subsequent years, said permanent metal plates to be furnished as prescribed in § 23-3 to the persons or corporations using, possessing, or maintaining telegraph, telephone, electric light, or other poles other than trolley poles used exclusively for stringing wires thereon for use in the propulsion, by electricity, of street passenger cars.

The Director of Finance shall cause such permanent metal plates to display the initials or some other symbol denoting the person or corporation to which they are issued; the said plates to be of suitable size and description, in the discretion of the Director of Finance and to be paid for out of the appropriation for general licenses.

Provided that in the event any licensee shall replace any pole with another, he may transfer the license to such other pole.

And provided, further, that the Director of Finance may purchase and furnish without cost to the licensee, duplicate metal plates whenever in his judgment those in use have become illegible through natural wear and tear.

which have not been included in any list filed in accordance with § 23-2 with the Director of Transportation; or

upon which the name of the owner is not legibly painted, printed, or stamped; or

upon which the license fee has not been paid; or

on which the prescribed tin plate is not securely fastened in some conspicuous place, on or before June 15 in any year, shall be forthwith removed by its owner and, in default thereof, may be cut or taken down and removed from the streets by the Director of Transportation, in addition to the owner incurring the penalties provided in <cite data-path="|28|§23-7">§ 23-7 of this subtitle</cite>.

who fails to file a list of these poles with the Director of Transportation, as prescribed in <cite data-path="|28|§23-2">§ 23-2 of this subtitle</cite>;

who fails to have stamped, printed, or painted in legible characters, the owner’s name on each of these poles, as prescribed in<cite data-path="|28|§23-2">§ 23-2 of this subtitle</cite>;

who, as required by <cite data-path="|28|§23-3">§ 23-3 of this subtitle</cite>:

In this subtitle, the following terms have the meanings indicated.

“Finance Director” or “Director” means the Director of Finance or a designee of the Director of Finance.

“Operator” means any person who owns, controls, operates, or manages a passenger-for-hire service.

between points within Baltimore City; or

from a point within Baltimore City to a point outside Baltimore City.

transportation services operated by or under contract with:

an ambulance that is classified as a Class C (funeral and ambulance) vehicle under <cite data-doc="Md. Code" data-path="gtr|13-914">State Transportation Article § 13-914, </cite>is owned or operated by a licensed ambulance service or by a volunteer fire company or rescue squad, and is being used to transport an individual who is sick, injured, wounded, or otherwise incapacitated; or

a funeral limousine, coach, service wagon, or similar vehicle that is classified as a Class C (funeral and ambulance) vehicle under <cite data-doc="Md. Code" data-path="gtr|13-914">State Transportation Article § 13-914, </cite>is owned or operated by a licensed funeral establishment, funeral director, or mortician, and is being used to transport individuals to, from, or during a funeral service.

For a transportation network service, the tax imposed by this subtitle must be collected and remitted to the State Comptroller in accordance with <cite data-doc="Md. Code" data-path="gpu|10-406">State Public Utilities Article § 10-406(g)</cite>.

interest at the rate of 1% for each month or fraction of a month that the tax is overdue; and

a penalty of 10% of the amount of the tax due.

keep and maintain complete and accurate records of all passenger-for-hire services, as necessary or otherwise required by the Finance Director; and

make these records available, at all times during business hours, for inspection and audit by the Director of Finance or other authorized agent, employee, or representative of the City.

If any operator fails to make the report, remit the tax due, or keep records as required by this subtitle, the Finance Director may attempt to obtain other available information on which to base an estimate of the tax due.

As soon as the Director obtains this information, the Director may proceed to determine the tax due and assess that tax, plus interest and penalties, against the operator.

any tax payable under this subtitle becomes immediately due and payable; and

within 3 days of the sale or other cessation of business, that operator must submit the required report and remit the total amount of the tax due.

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director of Finance may adopt rules and regulations as necessary or appropriate to:

The rules and regulations adopted under this subtitle may include standards and procedures by which an operating group or association, as described in <cite data-doc="Code of Maryland Regulations" data-path="20.90.02.08">COMAR 20.90.02.08</cite> {“Operating Associations”}, may remit the taxes, submit the reports, and maintain the records otherwise required by this subtitle for and on behalf of taxicab service operators associated with that operating group or association.

In this Part 1, the following terms have the meanings indicated.

“Place of primary use” has the meaning stated in the Sourcing Act.

“Sourcing Act” means the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116 through 126 (Pub.L. 106-252).

“Telecommunications line” means a wired or wireless connection, identifiable by a unique telephone number, to an exchange, wireless, or other telecommunications service.

for wired service, whose billing address or fixed service address is in the City; or

for wireless service, whose place of primary use is in the City.

$0.40 per month or part of a month for each Centrex local exchange access line or trunk line; and

$4.00 per month or part of a month for every other telecommunications line, whether a residence, business, PBX local exchange, or other wired or wireless telecommunications line.

Each person subject to the tax imposed by this Part I must remit the tax to the Director of Finance, together with a monthly report, on or before the 25^th day of the month following the month for which the tax is due.

The report must be made under oath, in the form that the Director of Finance requires.

keep complete and accurate records of all transactions involving those telecommunications lines, as necessary or otherwise required by the Director of Finance to determine whether taxes due under this Part 1 have been paid; and

make these records available, at all times during business hours, for inspection and audit by authorized representatives of the City.

interest at the rate of 1% for each month or part of a month that the tax is overdue; and

a penalty of 10% of the amount of the tax due.

to insure the payment, collection, and accounting of the tax imposed by this Part 1; and

to define or further define any terms used in this Part 1.

In this Part 2, the following terms have the meanings indicated.

“Director” means the Director of Finance or the Director’s designee.

“Energy” means artificial or natural gas, electricity, coal, fuel oil, liquefied petroleum gas, or steam delivered for consumption in Baltimore City.

“User” includes any person that receives delivery of energy, other than for resale or for conversion into another form of energy subject to the tax imposed by this Part 2.

“Vendor” means any person that delivers energy subject to the tax imposed by this Part 2 directly to a user.

the United States and its agencies, unless subject to local tax under federal law;

the State of Maryland and its agencies; and

the City of Baltimore and its agencies.

For each fiscal year, the rates of the tax will be established as provided in this section.

On or before the preceding February 1, each person that sells, distributes, or delivers energy shall certify to the Director, on the forms and in the manner required by the Director:

For Fiscal Year 2006 and each subsequent fiscal year, these tax rates shall be adjusted by the percentage change in the Baltimore-Columbia-Towson Consumer Price Index, as reported by the United States Department of Labor, comparing December of the preceding calendar year to the December of the next preceding calendar year.

For each of the following classes of users, the user is required to pay the following percentage of that year’s tax rate:

Each vendor shall itemize the tax on each bill and collect the tax from the user.

The vendor has the same rights against the user for collection of the tax as it has for collection of the energy bill.

file a return with the Director, under oath and on a form provided by the Director; and

pay the amount of tax billed to a user for the preceding month.

Whenever a tax imposed under this Part 2 has been erroneously, illegally, or unconstitutionally paid, the Director shall refund the tax if the application for refund:

Any person that has paid the tax imposed under this Part 2 for any energy delivered to residential users or to combined residential and commercial users may apply annually to the Director for a refund of that portion of the taxes paid in excess of the applicable rate reasonably allocable to residential users only.

Every vendor must:

If a vendor fails to keep records from which the tax imposed by this Part 2 may be accurately computed, the Director may use criteria developed by surveying other taxpayers of the same type or otherwise, compute the amount of tax due, and this computation is presumed correct.

interest at the rate of 1% for each month or part of a month that the tax is overdue; and

a penalty of 10% of the amount of the tax due.

to insure the payment, collection, and accounting of the tax imposed by this Part 2; and

to define or further define any terms used in this Part 2.

is in addition to the 911 fee imposed by <cite data-doc="Md. Code" data-path="gps|1-310">State Public Safety Article § 1-310</cite>; and

shall be applied to all current bills rendered for switched local exchange access service, wireless telephone service, or other 911-accessible service within Baltimore City.

In this subtitle, the following terms have the meanings indicated.

“Cigarette” has the meaning stated in § 12-101(b) of the State Tax-General Article.

“Director” means the Director of Finance or a designee of the Director of Finance.

“Distributor” means:

“Pipe tobacco” means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable or intended to be smoked in a pipe.

“Smokeless tobacco” means any chewing tobacco, spit tobacco, snuff, or other finely cut, ground, powdered, or leaf tobacco that is:

cigar;

pipe tobacco; or

smokeless tobacco.

The amount of the tax imposed is as specified in this section.

For cigars, the tax is: <table class="layout-table"> <tbody> <tr> <td> <p class="text-indent-2">(1) for cigars weighing 3 pounds or less per 1,000:</p> </td> <td> <p>$0.03 per cigar</p> </td> </tr> <tr> <td> <p class="text-indent-2">(2) for cigars weighing more than 3 pounds per 1,000:</p> </td> <td> <p>$0.06 per cigar</p> </td> </tr> </tbody> </table>

For pipe tobacco, the tax is: <table class="layout-table"> <tbody> <tr> <td> <p class="text-indent-2">(1) for each package of 1.5 ounces or less:</p> </td> <td> <p>$0.36</p> </td> </tr> <tr> <td> <p class="text-indent-2">(2)for each package of more than 1.5 ounces:</p> </td> <td> <p>$0.36 per unit or fraction of a unit of 1.5 ounces</p> </td> </tr> </tbody> </table>

For smokeless tobacco, the tax is: <table class="layout-table"> <tbody> <tr> <td> <p class="text-indent-2">(1) for each package of 1.5 ounces or less:</p> </td> <td> <p>$0.36</p> </td> </tr> <tr> <td> <p class="text-indent-2">(2) for each package of more than 1.5 ounces:</p> </td> <td> <p>$0.36 per unit or fraction of a unit of 1.5 ounces</p> </td> </tr> </tbody> </table>

The tax imposed by this subtitle:

If any dealer transports tobacco products into the City or causes tobacco products to be transported into the City, the dealer is liable for the payment of the tax imposed by this subtitle, together with all applicable interest and penalties, unless the dealer obtains from the supplier of the products a written certification that the supplier is liable for and is paying the tax.

The certification must be in a form the Director approves.

keep complete and accurate records of all transactions involving tobacco products, as necessary or otherwise required by the Director to determine whether all taxes due under this subtitle have been paid; and

make these records available, at all times during business hours, for inspection and audit by the Director.

interest at the rate of 1% for each month or fraction of a month that the tax is overdue; and

a penalty of 10% of the amount of the tax due.

If any person fails to make the report and remit the tax when due and fails to keep suitable records as required under this subtitle, the Director of Finance may attempt to obtain other available information on which to base an estimate of the tax due.

As soon as the Director obtains this information, the Director may proceed to determine the tax due and assess that tax, plus interest and penalties, against the person liable for the tax.

any tax payable under this subtitle becomes immediately due and payable; and

within 3 days of the sale or other cessation of business, that person must submit the required report and remit the total amount of the tax due.

govern the payment, collection, and accounting of the tax imposed by this subtitle;

define any terms used in connection with the imposition and collection of the tax imposed under this subtitle;

provide for the credit of any tax paid on returned products;

provide for the refund of any tax, interest, or penalty erroneously or illegally paid; and

otherwise administer, enforce, and carry out this subtitle.

In this subtitle, the following terms shall mean or include:

“Assessment” means any amount of tax that has been imposed under this subtitle, together with all interest charges and penalties added.

“Consignment” means the placement or deposit of controlled dangerous substances in the actual or constructive custody of a person for the purpose of:

“Controlled dangerous substances” or “controlled substances” are those defined in <cite data-doc="Md. Code" data-path="27|277">Article 27, § 277 of the Maryland Code</cite>.

“Court” means a court of law or court of equity or any judge thereof, and includes the District Court of Maryland for Baltimore City, Circuit Court for Baltimore City, Court of Special Appeals, and Court of Appeals.

“Director” means the Director of Finance for Baltimore City or a designee.

“Narcotics operation” means any kind of private business for the sale, purchase, possession, transfer, or consignment of controlled dangerous substances, which business is comprised or carried out by more than 1 such activity, whether for profit or for any other consideration including accommodation to another person.

“Taxpayer” means any person upon whom a tax is assessed under this subtitle.

“Use, storage, or consumption” means the exercise by any person of any right or power over controlled dangerous substances, or any keeping or retention within Baltimore City for any purpose of controlled dangerous substances sold either within or without Baltimore City.

The tax shall be paid by the person who sells, stores, consumes, or steals the controlled dangerous substances subject to the tax.

The tax is payable for each separate taxable event and every person who is a party to the event is jointly and severally liable for the payment of the tax, but the tax is not duplicated when there is in fact only 1 transaction or event.

If written records, receipts, or other evidence or information demonstrate that controlled substances have been sold, used, stored, or consumed by any person, the Director may use such information to establish the amount of and to collect tax under the provisions of this subtitle.

The Director shall, upon request, issue receipts for all sums collected pursuant to this subtitle.

interest at the rate of 2.5% for each month and fraction thereof; and

penalty at the rate of 2.5% for each month and fraction thereof.

Because of the nature of the transactions involved in the illegal sale, use, storage, or consumption of controlled dangerous substances, the Mayor and City Council find and declare that the collection of the tax imposed by this subtitle on such transactions is in jeopardy and requires the immediate attachment of a lien therefor from the time the tax is payable, subject to the revisions and appeals procedure provided.

The tax imposed under this subtitle, and all increases, interest, and penalties thereon shall be a lien upon all the property, real and/or personal, of any person liable to pay the same to the City from and after the time that the tax is due and payable as provided herein.

Notice of such lien shall be filed by the Director with the Clerk of the Circuit Court for Baltimore City or the Clerk of the Circuit Court of the county in which the property may be located, who shall accurately and promptly record and index all such notices of lien by entering such lien in the judgment docket of the court, stating the name of the delinquent taxpayer, the amount of the lien and the date thereof.

The tax, as assessed by the Director, with any penalties included therein, shall be presumed to be valid and correctly determined and assessed, and the burden shall be upon the taxpayer to show its incorrectness or invalidity.

Any statement filed by the Director with the clerk of court, or any other certificate by the Director of the amount of tax and penalties as determined or assessed by him, shall be admissible as evidence and shall establish prima facie the facts that are set forth therein.

Notice of assessment and notice of lien under this subtitle shall be given not more than 3 years:

Any taxpayer may apply to the Director for refund of tax alleged to have been erroneously, illegally, or unconstitutionally paid.

Application for refund must:

The Director:

Any taxpayer may apply in writing, stating the basis therefor, to the Director for a revision of the tax assessed against him.

The Director:

The Director shall have the power:

Nothing herein shall be construed to prohibit the publication of statistics so classified as to prevent the identity of particular reports or returns and the items thereof.

Whenever it is ascertained by the Director or the City Solicitor that a lesser sum may be collected than the total taxes, penalties, and interest due, the City Solicitor shall be authorized to:

Such compromise is authorized only in such cases where the City Solicitor and the Director concur that the full amount would be uncollectible.

Evasion of payment or the willful refusal on the part of any person to pay taxes over to the Director as required by this subtitle shall be a misdemeanor and upon conviction the person is subject:

Willful refusal is evidenced by failure to pay the full amount due within 15 days of the date of the assessment.

In this subtitle, the following terms have the meanings indicated.

“Advertising host” means a person who:

“Finance Director” or “Director” means the Director of Finance or a designee of the Director of Finance.

<em>“</em>Outdoor advertising display” means an outdoor display of a 10 square foot or larger image or message that directs attention to a business, commodity, service, event, or other activity that is:

“Square foot of advertising imagery” means a square foot of space occupied by an outdoor advertising display.

The annual amount of the tax imposed is at the following rates per square foot of advertising imagery:

If a single space is used for multiple outdoor advertising displays during the course of one reporting period, the advertising host who makes that space available: