Any person or other legal entity who:willfully offers to the Clerk of the Circuit Court for Baltimore City for recordation or who has recorded any written instrument intending to effect a transfer subject to the tax levied and imposed under this subtitle without first having paid the tax imposed by this subtitle; willfully misrepresents the amount of value of the consideration constituting the taxable basis in a transfer of property subject to the tax levied and imposed under this subtitle; participates or aids in any manner in the evasion of the tax levied and imposed by this subtitle; willfully violates any of the rules or regulations made, adopted or promulgated by the Director of Finance under the provisions of this subtitle; or willfully violates any of the provisions of this subtitle, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500 for each and every such offense. 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. City Code, 1966, art. 28, §122(m), (n) 1976/83, art. 28, §68(m), (n) Ord. 63-048 Ord. 76-141 Ord. 81-367

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 does not apply to:any mortgage or deed of trust recorded within 6 months of the effective date of this subtitle and securing a loan the proceeds of which will provide funding for the construction and completion to the issuance of a certificate of use and occupancy of a project and for which a full but not a partial building permit has been issued prior to the effective date of this subtitle; or any deed and any purchase money mortgage or deed of trust related thereto for the conveyance of a residential property to be occupied by the grantee of such deed and which deed is delivered pursuant to a bona fide contract of sale that has been entered into between the grantor and grantee of such deed within 2 years of the effective date of this subtitle. The facts to substantiate the foregoing exemptions shall be set forth in an affidavit made on personal knowledge of the affiant and under penalties of perjury on forms to be furnished by the Director of Finance and including supporting documents that verify compliance with the requirement for the exemption. Ord. 18-215

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:15% on the amount collected under Subtitle 16 of <cite data-path="|28">this article</cite>; and 40% on the amount collected under Subtitle 17 of <cite data-path="|28">this article</cite>. Ord. 18-215 Ord. 19-233 This “rate of tax” in subsection (b) of this section was amended by Ord. 19-233, effective March 19, 2019.

Proceeds from the tax imposed by this subtitle up to $16 million, and one-half of the proceeds in excess of $16 million, if any, shall be deposited in the continuing, nonlapsing fund created by City Charter, Article I, § 14 {“Affordable Housing Trust Fund”}, to be used exclusively for the purposes specified in that section, subject to appropriation pursuant to the annual Ordinance of Estimates. Ord. 18-215

In the event that the tax levied and imposed under this subtitle is not paid as required by this subtitle, the person and/or other legal entity liable for the payment of that tax shall be assessed by the Director of Finance for: 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. Ord. 18-215

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 subject to the recordation and transfer taxes upon which the Yield Tax is calculated. Ord. 18-215

In order to properly carry out and enforce the provisions of this subtitle and to collect the tax levied and imposed by this subtitle, the Director of Finance is hereby authorized and empowered: 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:to carry out and enforce the provisions of this subtitle; to fully collect the tax imposed by this subtitle; and to define or construe any of the terms and provisions used in this subtitle in connection with the imposition or collection of that tax; with the approval of the City Solicitor:to compromise disputed claims in connection with the tax levied and imposed by this subtitle; and for good and sufficient causes shown, to abate or remit interest and penalties and to rebate and refund any taxes erroneously or improperly paid; and to delegate any of his powers, duties, and functions under the provisions of this subtitle to the City Collector. Ord. 18-215 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

Any person who participates or aids in any manner in the evasion of the tax levied and imposed by this subtitle or who willfully violates any provision of this subtitle or of the rules and regulations adopted under this subtitle is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than $500 for each offense. Ord. 18-215

A local income tax is levied and imposed on each resident of Baltimore City. City Code, 1976/83, art. 28, §72(a)(1) Ord. 71-1061 Ord. 99-526

For each calendar year, the tax rate is 3.2% of an individual’s Maryland taxable income for that year. City Code, 1976/83, art. 28, §70(a)(2) Ord. 71-1061 Ord. 99-526 Ord. 01-180 Ord. 10-294

The income tax imposed by this subtitle: 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. City Code, 1976/83, art. 28, §72(b) Ord. 71-1061

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. City Code, 1976/83, art. 28, §74(a) Ord. 69-510 Ord. 70-754 Ord. 70-763 Ord. 70-820 Ord. 70-920 Ord. 70-929 Ord. 71-1055 Ord. 72-113 Ord. 82-719 Ord. 82-776 Ord. 82-779 Ord. 89-304 Ord. 90-501A Ord. 93-221

In the City of Baltimore, there is levied and imposed a tax on reduced charges or free admissions, as set forth in <cite data-doc="Md. Code" data-path="gtg|4-105">State Tax-General Article § 4-105(f)</cite>. City Code, 1976/83, art. 28, §74(b) Ord. 69-510 Ord. 70-754 Ord. 70-763 Ord. 70-820 Ord. 70-920 Ord. 70-929 Ord. 71-1055 Ord. 72-113 Ord. 82-719 Ord. 82-776 Ord. 82-779 Ord. 89-304 Ord. 90-501A Ord. 93-221

The following are exempt from the tax imposed by this subtitle: 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. City Code, 1976/83, art. 28, §74(c) Ord. 69-510 Ord. 70-754 Ord. 70-763 Ord. 70-820 Ord. 70-920 Ord. 70-929 Ord. 71-1055 Ord. 72-113 Ord. 82-719 Ord. 82-776 Ord. 82-779 Ord. 89-304 Ord. 90-501A Ord. 93-221 Ord. 96-043 Ord. 02-462

In this section, the following terms have the meanings indicated. “Arts and entertainment district” has the meaning stated in <cite data-doc="Md. Code" data-path="gec|4-701">State Economic Development Article, § 4-701</cite>. “Arts and entertainment enterprise” has the meaning stated in <cite data-doc="Md. Code" data-path="gec|4-701">State Economic Development Article, § 4-701</cite>. “Director” means the Director of Finance or designee. “Qualifying residing artist” has the meaning stated in <cite data-doc="Md. Code" data-path="83A|4-701">Article 83A, § 4-701 of the Maryland Code</cite>. 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. To be eligible for the exemption, the qualifying residing artist or arts and entertainment enterprise must register with the Director of Finance. The registration shall be on the form and contain the information that the Director requires. 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:subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, adopt rules and regulations to implement the provisions of this section; and delegate powers, duties, or functions in connection with the administration of this section to any employee of the City. Ord. 02-462 Ord. 16-534 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

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”}. Ord. 10-337 This section was added by Ordinance 10-337. Section 4 of Ord. 10-337, provides that the Ordinance “takes effect on January 1, 2011, or, if later, on the 60th day after notice is given to the State Comptroller” of the enactment of this amendment to the City Admissions and Amusement Tax.

In this subtitle, the following terms have the meanings indicated. “Beverage” means, except as specified in paragraph (2) of this subsection, any of the following:any beer, ale, or other malt beverage; any distilled spirits; any wine, wine cooler, or other wine product; any fruit juice with less than 10% natural fruit juice content; any ready-to-drink tea; any soda water, carbonated water, natural or artificial mineral water, or natural or spring water; and any soft drink, including:cola, ginger ale, root beer, or sarsparilla; or any other carbonated or uncarbonated beverage commonly known as a “soft drink”. “Beverage” does not include:any dairy products; any nondairy, milk-substitute products, such as soy milk, hazelnut or other nut milk, rice or other grain milk, and the like; any beverage containing at least 10% natural fruit juices; or any beverage in a container of 2 liters or larger. “Dealer” means any person who engages in the retail sale of beverages subject to this subtitle. “Dealer” includes:any business that permits on-premises consumption of beverages; any distributor engaged in casual retail sales of beverages; any operator of a vending machine from which beverages are sold; and any individual outlet in the City of a multiple-outlet retail chain store. “Director” means the Director of Finance or a designee of the Director of Finance. “Distributor” means:any person who supplies non-reusable beverage containers to a dealer in the City; any person who supplies and services vending machines in the City with non-reusable beverage containers; and any multiple-outlet retail chain store that supplies non-reusable beverage containers to its individual outlets in the City. “Non-reusable beverage container” means any individual, separate, and sealed glass, metal, or plastic bottle, can, jar, or carton that:contains a beverage; and is not ordinarily collected from consumers for refilling with a beverage. A beverage container is not considered reusable if:it is physically incapable of reuse; or it is the type for which:no deposit is required to be paid by the consumer; and no refund is payable to the consumer by the dealer. “Supply” means to provide, furnish, deliver, distribute, or transmit. For purposes of this subtitle, the act of supplying non-reusable beverage containers to a dealer operating in the City is completed, and tax liability accrues, on receipt of the products by the dealer in the City. Ord. 10-343 Ord. 22-125

A tax is imposed on every distributor who supplies to a dealer operating in the City any non-reusable beverage containers. Ord. 10-343

The amount of the tax imposed is 5¢ per non-reusable beverage container. Ord. 10-343 Ord. 12-045

The tax imposed by this subtitle:is due when the dealer receives the non-reusable beverage containers; and must be paid on or before the 25<sup>th</sup> day of the month following the month in which the dealer received the non-reusable beverage container. The distributor must remit the tax to the Director of Finance, together with a monthly report of all non-reusable beverage containers that the distributor supplied to dealers operating in the City. The report must be in a form the Director approves. Ord. 10-343

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. Ord. 10-343

Every distributor and every dealer must: 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. Ord. 10-343

If a distributor fails to pay the tax imposed by this subtitle when due, the distributor must pay the Director, in addition to the tax due: 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. Ord. 10-343

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. The Director may then notify the person by mail, sent to that person’s last known address, of the total amount of the tax, interest, and penalties. The total amount is payable within 10 days from the date of this notice. Ord. 10-343

If a person required to pay a tax under this subtitle sells his, her, or its business or otherwise ceases to do business: 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. Ord. 10-343

The tax, interest, and penalties imposed by this subtitle are a lien on the property of any person liable for their payment. Ord. 10-343

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director may adopt rules and regulations as necessary or appropriate to: 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. Ord. 10-343 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

Any person who violates any provision of this subtitle or of any rule or regulation adopted under this subtitle is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than $1,000 or to imprisonment for not more than 12 months or to both fine and imprisonment for each offense. Ord. 10-343

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:possessing or having an ownership interest in a hotel; engaged in the business of operating a hotel; or receiving any consideration for the rental of a hotel room for sleeping accommodations, including, without limitation, any broker, service provider, or other intermediary:with which a hotel has contracted to arrange for the rental of a hotel room for sleeping accommodations; or that has acquired any hotel room for subsequent rental from the hotel for sleeping accommodations. “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:in a hotel for sleeping accommodations; or in a dwelling unit for a short-term residential rental. City Code, 1966, art. 28, §77(b) 1976/83, art. 28, §37(b) Ord. 57-1096 Ord. 80-028 Ord. 82-705 Ord. 89-319 Ord. 07-495 Ord. 19-217

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: 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. City Code, 1966, art. 28, §77(a) 1976/83, art. 28, §37(a) Ord. 57-1096 Ord. 80-028 Ord. 82-705 Ord. 89-319 Ord. 94-378 Ord. 04-845 Ord. 07-495 Ord. 10-299 Ord. 19-217

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>:shall collect the tax levied and imposed by this subtitle from the persons paying the rental or other charges for the use or occupancy of any room or rooms for sleeping accommodations; and shall pay the tax to the Director of Finance on or before the 25<sup>th</sup> day of each month. 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. City Code, 1966, art. 28, §78(a) 1976/83, art. 28, §38(a) Ord. 57-1096 Ord. 58-1386 Ord. 76-141 Ord. 07-495 Ord. 19-217

Any person, firm, association, or corporation that refuses or fails to collect the taxes imposed by this subtitle, or to make a proper return when due, or to pay the taxes collected over to the Director of Finance when due, is liable for and must pay to the Director, in addition to the tax due:interest on the amount of tax due at the rate of 1% for each month or part of a month that the tax is overdue; and a penalty of:if the tax is 30 to 59 days past due, 30% of the amount due; if the tax is 60 to 89 days past due, 60% of the amount due; and if the tax is 90 days or more past due, 100% of the amount due. The penalty imposed by paragraph (1)(ii) of this subsection applies to all unpaid taxes regardless of the original date on which the unpaid taxes first became due. This interest and penalty shall be collected as a part of the tax itself. City Code, 1966, art. 28, §79 1976/83, art. 28, §39 Ord. 57-1096 Ord. 58-1386 Ord. 76-141 Ord. 84-016 Ord. 10-299 Ord. 11-561

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:must be filed within 3 years from the date when the tax is paid; must contain such information and be in such form as may be required or approved by the Director of Finance; and must be signed by both the persons having paid the tax and the proper officer or officers of the particular hotel involved. City Code, 1966, art. 28, §81 1976/83, art. 28, §41 Ord. 61-908 Ord. 76-141

Whenever any person, firm, association, or corporation owning or operating any hotel business in Baltimore City shall sell, transfer, convey, or assign any such hotel business, the purchaser, transferee, or assignee thereof shall, at least 10 days before taking possession or control of such hotel business or paying therefor, notify the Director of Finance by registered mail of the proposed sale, transfer, conveyance, or assignment and of the price, terms, and conditions thereof. The said notice shall be given to the Director of Finance:whether or not the vendor, transferor, or assignor has represented to or informed the purchaser, transferee, or assignee that it owes any tax under the terms and provisions hereof; and whether or not the purchaser, transferee, or assignee has knowledge that such taxes are in fact owing. Whenever the purchaser, transferee, or assignee shall fail to give the said notice to the Director of Finance, as required by the terms and provisions hereof, or whenever the Director of Finance shall inform the purchaser, transferee, or assignee that a possible claim for such tax exists, any sums of money, property, or choses in action, or other consideration which the purchaser, transferee, or assignee is obligated to pay or transfer to the vendor, transferor, or assignor shall be subject to a first priority, right, and lien for said taxes theretofore or thereafter determined to be due from the vendor, transferor, or assignor to the City. The purchaser, transferee, or assignee is forbidden to pay or transfer to the vendor, transferor, or assignor any of the aforementioned sums of money, property, or choses in action to the extent of the amount of the City’s claim for unpaid taxes due under the terms and provisions hereof. For failure to comply with the terms and provisions of this section, the purchaser, transferee, or assignee:shall be personally liable for the payment to the City of said taxes theretofore or thereafter determined to be due to the City from the vendor, transferor, or assignor, in the same manner and to the same extent as the vendor, transferor, or assignor; and in addition thereto shall also be subject to the criminal penalties set forth in § 21-10. City Code, 1966, art. 28, §82 1976/83, art. 28, §42 Ord. 65-683

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:pertaining to the payment, collection, and accounting of the taxes levied and imposed by this subtitle; or in connection with the administration and enforcement of the provisions of this subtitle. 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:to compromise disputed claims in connection with the tax imposed by this subtitle and, for good and sufficient causes shown, to remit interest and penalties; to delegate any of his powers, duties, and functions in connection with the collection of the tax imposed by this subtitle and the enforcement of the provisions relating thereto to the City Collector or any other agent, representative, or employee of the Mayor and City Council of Baltimore; and to extend for good cause shown the time for filing any return required to be filed under this subtitle and for such period of time as he may deem reasonable. City Code, 1966, art. 28, §78(b), (c) 1976/83, art. 28, §38(b), (c) Ord. 57-1096 Ord. 58-1386 Ord. 76-141 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

The willful refusal on the part of any person, firm, association, or corporation to collect the said taxes, file proper returns when due, or pay the taxes collected by him or it over to the Director of Finance when due, as required by this subtitle or by regulations of the Director of Finance adopted pursuant hereto, or the filing of a return known to be false or incomplete, shall be a misdemeanor, and any person, firm, association, or corporation convicted thereof shall be subject to a fine of not more than $500 or imprisonment not exceeding 6 months, or to both fine and imprisonment, in the discretion of the Court. City Code, 1966, art. 28, §80 1976/83, art. 28, §40 Ord. 57-1096, 1957-58 Ord. 76-141

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:for a certain amount of time; and for a fee. “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:any self-propelled vehicle; and any other vehicle required to be registered under the laws of this State or of any other state. “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. “Person” has the meaning stated in <cite data-path="|general|§1-107|(a)">§ 1-107(a) {“Person: In general”}</cite> of the City Code’s <cite data-path="|general">General Provisions Article</cite>. Notwithstanding <cite data-path="|general|§1-107|(b)">§ 1-107(b) {“Person: Exclusion”}</cite> of the <cite data-path="|general">General Provisions Article</cite>, in this subtitle “person” also includes a governmental entity or an instrumentality or unit of a governmental entity. “Transaction” means the parking of a motor vehicle on a parking lot or in a garage in exchange for a fee or other consideration. City Code, 1976/83, art. 28, §73(a) Ord. 68-146 Ord. 89-318 Ord. 01-271 Ord. 11-572 Ord. 22-125

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. City Code, 1976/83, art. 28, §73(b)(1) Ord. 68-146 Ord. 68-253 Ord. 69-474 Ord. 70-867 Ord. 81-368 Ord. 89-318 Ord. 99-526 Ord. 01-271

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. City Code, 1976/83, art. 28, §73(b)(2) Ord. 68-146 Ord. 68-253 Ord. 69-474 Ord. 70-867 Ord. 81-368 Ord. 89-318 Ord. 96-050 Ord. 99-526 Ord. 01-271 Ord. 08-070 Ord. 10-301 Ord. 13-134

The tax imposed by this subtitle does not apply to residential parking by:the tenant of a single-family dwelling, multi-family dwelling, or apartment dwelling, if the parking is provided for in the lease or in a separate agreement between the landlord and the tenant, whether the parking fee or other consideration is paid to the landlord or to the operator of the parking lot or garage; or the owner or occupant of a condominium unit, if the parking is provided for in an agreement between the condominium association and the owner or occupant, whether the parking fee or other consideration is paid to the condominium association or to the operator of the parking lot or garage. 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. City Code, 1976/83, art. 28, §73(c), (j) Ord. 68-253 Ord. 69-474 Ord. 70-867 Ord. 81-368 Ord. 89-318 Ord. 01-271

(i) Except as provided in paragraph (2) of this subsection, the operator of the parking lot or garage or the facilitator, must collect the tax imposed by this subtitle from the person seeking the privilege of parking.The operator or the facilitator, must collect the tax at the same time that the operator or the facilitator collects any fee or other consideration charged for parking, whether that fee or other consideration is charged on an hourly, daily, weekly, monthly, or other basis. The tax imposed by this subtitle must be remitted to the Director on or before the 25<sup>th</sup> day of the month following the month in which the transaction occurred. Each remittance must be accompanied by a report of all transactions for the month. The report must:be in the form the Director requires; identify, for each parking lot and garage, its name, address, account number, capacity, parking fees or rate schedule, and number and type of transactions; and contain any other information the Director requires. City Code, 1976/83, art. 28, §73(d), (e) Ord. 68-146 Ord. 89-318 Ord. 01-271 Ord. 13-098

If an operator fails to remit the tax imposed by this subtitle when due, the operator must pay the Director, in addition to the tax due: 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. City Code, 1976/83, art. 28, §73(g) Ord. 68-146 Ord. 84-016 Ord. 89-318 Ord. 01-271

Every operator of a parking lot or garage must:keep complete and accurate records of all motor vehicles parked on an hourly, daily, weekly, monthly, or other basis, together with the amount of tax collected from all transactions; keep all claim checks and other pertinent records as necessary to determine the amount of tax due; 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. Within 120 days after the end of an operator’s fiscal year, the operator must file a financial report for that fiscal year with the City Auditor and the Director of Finance. The report must be:prepared in accordance with generally accepted accounting principles, consistently applied; and certified by a public accountant. The report must include:balance sheets; statements of operation; and statements of changes in financial position and owners’ equity. If the operator is required by its lenders or investors to obtain an audited and certified annual report. the operator must furnish a copy of that report to the City Auditor and the Director of Finance within 30 days of its receipt by the operator. 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. City Code, 1976/83, art. 28, §73(f) Ord. 68-146 Ord. 89-318 Ord. 01-271

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: 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. City Code, 1976/83, art. 28, §73(h)(part) Ord. 68-146 Ord. 89-318 Ord. 01-271 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

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:any agent, representative, or employee of the Department of Finance; any other agency or unit of City government; or the Baltimore City Parking Authority. A delegation under this section must be made in writing. For a delegation under subsection (a)(2) or (3) of this section, a copy of the writing must be filed with the Board of Estimates before it becomes effective. Rules and regulations under this subtitle may only be adopted by the Director of Finance. City Code, 1976/83, art. 28, §73(h)(part Ord. 68-146 Ord. 89-318 Ord. 01-271

The operator of a parking lot or garage may not: 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. City Code, 1976/83, art. 28, §73(i)(part) Ord. 68-146 Ord. 69-474 Ord. 70-867 Ord. 89-318 Ord. 01-271

Any person who violates any provision of this subtitle or of a rule or regulation adopted under this subtitle is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than $1,000 or to imprisonment for not more than 6 months or to both fine and imprisonment for each offense. City Code, 1976/83, art. 28, §73(i)(part) Ord. 68-146 Ord. 69-474 Ord. 70-867 Ord. 89-318 Ord. 01-271

It is hereby declared that nothing contained in this subtitle shall be deemed or held to apply to any pole bearing a public lamp or lamp used to light any street, lane, or alley, or other public place in the City. City Code, 1927, art. 46, §94 1950, art. 37, §58 1966, art. 28, §94 1976/83, art. 28, §54 Ord. 1894-089

All persons and corporations having, using, or maintaining any telegraph, telephone, electric light, or other poles in any of the streets, lanes, or alleys of the City of Baltimore, shall: 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. City Code, 1893, art. 50, §74 1927, art. 46, §87 1950, art. 37, §51 1966, art. 28, §87 1976/83, art. 28, §47 Ord. 1893-086 Ord. 76-141 Ord. 15-435

Annually in the 1<sup>st</sup> 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:the Director of Finance shall deliver to the person or corporation paying the same a permanent metal plate, with a plain and conspicuous number thereon, to be provided in the manner prescribed in § 23-4, only for such poles for which permanent metal plates have not been issued prior thereto; the Director of Finance shall also keep a record of the name of the person or corporation to whom the license is issued, and the number of poles for which license fees are paid; and he shall also deliver to such person or corporation a certificate that such person or corporation has paid the required license fee for that year, on the specified number of poles, and that permanent metal plates of the given numbers have been issued therefor. 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. City Code, 1893, art. 50, §75 1927, art. 46, §90 1950, art. 37, §54 1966, art. 28, §90 1976/83, art. 28, §50 Ord. 1893-086 Ord. 25-533 Ord. 47-104 Ord. 70-865 Ord. 84-164 Ord. 90-514

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. City Code, 1893, art. 50, §76 1927, art. 46, §91 1950, art. 87, §55 1966, art. 28, §91 1976/83, art. 28, §51 Ord. 1893-086 Ord. 25-533 Ord. 76-141

All telegraph, telephone, electric light, and other poles in any of the streets, lanes, and alleys of the City (except trolley poles used exclusively for wires used in the propulsion of street passenger cars): 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>. City Code, 1893, art. 50, §77 1927, art. 46, §92 1950, art. 37, §56 1966, art. 28, §92 1976/83, art. 28, §52 Ord. 1893-086 Ord. 76-141 Ord. 15-435

Any person or persons, or corporation using, possessing, or maintaining any telegraph, telephone, electric light, or other poles in any of the streets, lanes, and alleys of the City: 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>:fails to pay the prescribed fee for each pole; or fails to have the prescribed tin plate securely fastened in some conspicuous place City Code, 1893, art. 50, §78 1927, art. 46, §93 1950, art. 37, §57 1966, art. 28, §93 1976/83, art. 28, §53 Ord. 1983-086 Ord. 76-141 Ord. 15-435

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. “Passenger-for-hire service” means any taxicab service, limousine service, sedan service, or transportation network service that, for remuneration, transports passengers within or from Baltimore City. “Taxicab service”, “limousine service”,“sedan service”, “transportation network service”, and “remuneration” have the meanings stated in the <cite data-doc="Md. Code" data-path="gpu|10-101">State Public Utilities Article § 10-101</cite>. “Person” does not include a governmental entity or an instrumentality or unit of a governmental entity. Ord. 13-135 Ord. 17-068 Ord. 20-342 Ord. 22-125

An excise tax is levied and imposed on every person who operates a passenger-for-hire service within or from Baltimore City. City Code, 1950, art. 87, §66(1st sen.) 1966, art. 28, §74(1st sen.) 1976/83, art. 28, §34(1st sen.) Ord. 47-121 Ord. 51-087 Ord. 13-135 Ord. 20-342

The amount of the tax imposed is 38¢ for each trip: between points within Baltimore City; or from a point within Baltimore City to a point outside Baltimore City. Ord. 13-135 Ord. 20-342

This subtitle does not apply to: transportation services operated by or under contract with:a unit of federal, state, or local government; or a nonprofit entity that is exempt from taxation under § 501(c)(3) or § 501(c)(4) of the Internal Revenue Code; 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. City Code, 1950, art. 87, §66(2nd sen.(2nd, 3rd cls.)) 1966, art. 28, §74(2nd sen.(2nd, 3rd cls.)) 1976/83, art. 28, §34(2nd sen.(2nd, 3rd cls.)) Ord. 47-121 Ord. 51-087 Ord. 13-135

For a taxicab service, limousine service, or sedan service, the operator of that service must remit the tax imposed by this subtitle to the Finance Director on or before the 25<sup>th</sup> day of the month following the month in which the service was provided. Each remittance must be accompanied by a report of all service transactions for the month. The report must be in the form and contain the information that the Finance Director requires. 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>. City Code, 1950, art. 87, §66(2nd sen.(1st cl.)) 1966, art. 28, §74(2nd sen.(1st cl.)) 1976/83, art. 28, §34(2nd sen.(1st cl.)) Ord. 47-121 Ord. 51-087 Ord. 13-135 Ord. 20-342

If the operator fails to remit the tax imposed by this subtitle when due, the operator must pay the Finance Director, in addition to the tax due: 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. City Code, 1950, art. 37, §68 1966, art. 28, §76 1976/83, art. 28, §36 Ord. 47-121 Ord. 13-135

Every operator must: 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. City Code, 1950, art. 37, §67 1966, art. 28, §75 1976/83, art. 28, §35 Ord. 47-121 Ord. 76-141 Ord. 13-135

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. The Director may then notify the operator by mail, sent to that operator’s last known address, of the total amount of the tax, interest, and penalties. The total amount is payable within 10 days from the date of this notice. Ord. 13-135

If an operator sells its business or otherwise ceases to do business: 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. Ord. 13-135

The tax, interest, and penalties imposed by this subtitle are a lien on the property of any person liable for their payment. Ord. 13-135

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: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 by this subtitle; 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. 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. Ord. 13-135 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

Any person who violates any provision of this subtitle or of a rule or regulation adopted under this subtitle is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than $1,000 or to imprisonment for not more than 12 months or to both fine and imprisonment for each offense. City Code, 1950, art. 37, §67 1966, art. 28, §75 1976/83, art. 28, §35 Ord. 47-121 Ord. 76-141 Ord. 13-135

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. “Wireless service” means any mobile telecommunications service, as that term is used in the Sourcing Act. “Wireless service” includes any:cellular telephone service; personal communication service (“PSC”); commercial mobile radio service (“CMRS”); or global system for mobile communications (“GSM”). Ord. 04-726 Ord. 22-125

A tax is levied and imposed on each person who leases, licenses, or sells a telecommunications line to any customer: 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. City Code, 1950, art. 37, §76(1st sen.) 1966, art. 28, §95(a)(2nd cl.) 1976/83, art. 28, §55(a) Ord. 46-745 Ord. 47-108 Ord. 51-088 Ord. 53-902 Ord. 58-1743 Ord. 60-570 Ord. 68-112 Ord. 69-508 Ord. 70-839 Ord. 75-944 Ord. 79-1173 Ord. 79-1197 Ord. 82-818 Ord. 86-789 Ord. 99-441 Ord. 04-726

The rate of the tax imposed by this Part 1 is: $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. City Code, 1950, art. 37, §76(1st sen.) 1966, art. 28, §95(a)(2nd cl.) 1976/83, art. 28, §55(a) Ord. 46-745 Ord. 47-108 Ord. 51-088 Ord. 53-902 Ord. 58-1743 Ord. 60-570 Ord. 68-112 Ord. 69-508 Ord. 70-839 Ord. 75-944 Ord. 79-1173 Ord. 79-1197 Ord. 82-818 Ord. 86-789 Ord. 99-441 Ord. 04-726 Ord. 06-247 Ord. 10-303 This section was amended by Ord. 10-303. Sections 3 and 4 of that Ordinance provide as follows Section 3. And be it further ordained, That the tax rates established in ... this Ordinance, as applied to members of the Maryland Hospital Association and members of the Maryland Independent College and University Association, may not be increased as long as the Memorandum of Understanding between the City and these Associations is in effect and the Associations are in compliance with the terms and conditions of the Memorandum of Understanding. Section 4. And be it further ordained, That the tax rates established in ... this Ordinance may not be increased for residential customers as long as the Memorandum of Understanding referred to in Section 3 of this Ordinance is in effect and the Associations are in compliance with its terms and conditions.

The tax imposed by this Part 1 does not apply to a telecommunications line furnished to a telecommunications “lifeline service” customer, as defined by the rules of the Federal Communications Commission and the State Public Service Commission. City Code, 1950, art. 37, §76(3rd sen.) 1966, art. 28, §95(c) 1976/83, art. 28, §55(c) Ord. 46-745 Ord. 47-108 Ord. 51-088 Ord. 53-902 Ord. 60-570 Ord. 65-675 Ord. 72-165 Ord. 86-606 Ord. 99-441 Ord. 04-726

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<sup>th</sup> 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. City Code, 1950, art. 37, §76(2nd sen.) 1966, art. 28, §95(b) 1976/83, art. 28, §55(b) Ord. 46-745 Ord. 47-108 Ord. 51-088 Ord. 53-902 Ord. 76-141 Ord. 99-441 Ord. 04-726

Every person who leases, licenses, or sells telecommunications lines subject to the tax imposed by the Part 1 must: 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. Ord. 04-726

If a person fails to pay the tax imposed by this Part 1 when due, the person must pay to the Director of Finance, in addition to the tax due: 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. Ord. 04-726

Any person who violates any provision of this Part 1or of any rule or regulation adopted under this Part 1, or who makes any false statement or improper return, is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than $1,000 or to imprisonment for not more than 12 months or to both fine and imprisonment for each offense. City Code, 1950, art. 37, §77, 1966, art. 28, §96 1976/83, art. 28, §56 Ord. 47-108 Ord. 53-902 Ord. 68-112 Ord. 04-726

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. “Revenue” means the total amount billed for the sale, delivery, or distribution of energy to users. “Revenue” includes, by way of description and not limitation, the amount billed for energy or fuel cost adjustments, delivery or system charges, and service charges. “Revenue” does not include finance charges, late payment charges, other government taxes or surcharges, the tax imposed by this Part, charges associated with the initial hook-up or re-connection to the vendor’s system. “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. City Code, 1976/83, art. 28, §56A(a) Ord. 22-125 Ord. 99-441 Ord. 04-728 Ord. 06-247

There is levied and imposed a tax on energy delivered through pipes, wires, or conduits to all users in the City other than those exempted by this Part. City Code, 1976/83, art. 28, §56A(b)(1) Ord. 99-441 Ord. 04-728

The tax imposed by this Part 2 does not apply to energy delivered to any of the following: 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. City Code, 1976/83, art. 28, §56A(b)(2) Ord. 99-441 Ord. 04-728

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:the aggregate units of energy (e.g., kWhs, therms, gallons, pounds, tons) supplied and delivered during the prior calendar year directly to all persons, governmental entities, instrumentalities, and units, and others, whether subject to or exempt from the tax imposed by this Part 2; the aggregate revenues derived from the sale, distribution, or delivery of that energy; and a breakdown of these aggregate units and revenues by class of user, as defined and prescribed by the Director. For each class of energy and each class of user, the Director shall compute a base year tax rate for Fiscal Year 2005 by:multiplying the sum of the revenues from each class of user for each class of energy by 0.08; and then dividing that product by the sum of the units of each class of energy delivered to the class of users. For Fiscal Year 2011 and each subsequent fiscal year, the base year tax rate shall be the amount computed under paragraph (1) of this subsection, as adjusted under subsection (d) of this section, multiplied by 1.15%. 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:residential energy users subject to residential schedules on file with the Public Service Commission of Maryland – – Fiscal Year 2005 and subsequent, 25%. direct users of energy in manufacturing, assembling, processing, or refining operations that are exempt from the Maryland State Retail Sales and Use Tax, but not including uses of energy for the following (for which the full tax shall be paid, as stated in paragraph(4) of this subsection):maintaining, servicing, or repairing; testing finished products; providing for the comfort or health of employees; operating administrative or commercial facilities, such as offices, sales or display rooms, retail outlets, and storage facilities (including refrigerated storage facilities); or any other operations that the State Comptroller incorporates from time to time in the regulations governing the administration of the Maryland State Retail Sales and Use Tax, as those inclusions relate to manufacturing, assembling, processing, or refining – – Fiscal Years 2005 and 2006, 25%; Fiscal Year 2007 and subsequent, 0%. any nonprofit hospital, religious, charitable, or educational institution or organization, or any in-patient medical care or nursing facility licensed by the State or City Health Departments, with respect to energy used in carrying on the work of the nonprofit institution or organization or the in-patient medical care or nursing facility – – Fiscal Year 2005, 0%; Fiscal Years 2006 through 2010, 75%; Fiscal Year 2011 and subsequent, 87% of the commercial rate imposed on the users listed in subitems (A) through (E) of item (2) of this subsection. all other users – – Fiscal Year 2005 and subsequent, 100%. If a person that sells, distributes, or delivers energy fails to provide the certification required by subsection (b) of this section, the Director may use any reasonable data to establish a proposed rate of taxation. A determination made by the Director is presumed valid. The rates computed by the Director shall be included in the proposed operating budget submitted by the Director to the Board of Estimates. After the adoption of the operating budget, the Director shall certify to each vendor the rates of tax for the fiscal year as included in the adopted budget. City Code, 1976/83, art. 28, §56A(c) Ord. 99-441 Ord. 04-728 Ord. 10-300 Ord. 19-266 Subsections (c) and (e) of this section were amended by Ord. 10-300. Sections 3 and 4 of that Ordinance provide as follows Section 3. And be it further ordained, That, notwithstanding the tax rates set by this Ordinance, the rate applicable to members of the Maryland Hospital Association and members of the Maryland Independent College and University Association may not exceed that agreed to in the Memorandum of Understanding between the City and these Associations, as long as the Memorandum of Understanding is in effect and the Associations are in compliance with its terms and conditions. Section 4. And be it further ordained, That the tax rate set by this Ordinance for residential users may not be increased as long as the Memorandum of Understanding referred to in Section 3 of this Ordinance is in effect and the Associations are in compliance with its terms and conditions.

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. City Code, 1976/83, art. 28, §56A(d) Ord. 99-441

By the 25<sup>th</sup> day of the month, each vendor shall: 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. City Code, 1976/83, art. 28, §56A(e) Ord. 99-441 Ord. 04-728

If a vendor is unable to collect an account receivable for which the tax already has been remitted and the vendor has charged off that account as worthless, the vendor may deduct the amount of the tax from its monthly remittance, subject to the requirements of this subsection. The vendor must:before availing itself of this privilege, provide the Director with a written statement of its policies governing the determination of worthless accounts; and as a condition of taking any deduction:keep records of every worthless account for which the vendor has taken a deduction; and make those records available to the Director, on request, for review or collection efforts. 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:is made within 3 years from the payment of the tax; and states a proper ground for refund. City Code, 1976/83, art. 28, §56A(g)(1), (2) Ord. 99-441

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. The application shall:be signed by the applicant; contain a sworn affidavit as to the truth and accuracy of the information set forth in it; be filed not later than April 1 of each year; and cover the preceding 12 months. Any application not received by April 1 in any particular year may not be given consideration. The Director may refund that portion of the taxes determined to have been paid in connection with energy delivered to residential users only. Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director may adopt rules and regulations to assist in making that determination. Any refund shall be made from a reserve fund created out of a portion of the tax receipts collected under this Part 2. The reserve fund shall be in an amount estimated to be sufficient to pay the refunds authorized by this section. City Code, 1976/83, art. 28, §56A(g)(3) Ord. 99-441 Ord. 04-728 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

Every vendor must:keep complete and accurate records of all transactions, as necessary or otherwise required by the Director to determine whether taxes due under this Part 2 have been paid; and make these records available, at all times during business hours, for inspection and audit by authorized representatives of the City. 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. City Code, 1976/83, art. 28, §56A(h) Ord. 99-441 Ord. 04-728

If a vendor fails to pay the tax imposed by this Part 2 when due, the vendor must pay to the Director, in addition to the tax due: 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. City Code, 1976/83, art. 28, §56A(f) Ord. 99-441 Ord. 04-728

Any person who violates any provision of this Part 2 or of any rule or regulation adopted under this Part 2, or who makes any false statement or improper return, is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than$1,000 or imprisonment for not more than 12 months or to both fine and imprisonment for each offense. City Code, 1976/83, art. 28, §56A(j) Ord. 99-441 Ord. 04-728 Section 4 of Ord. 04-728 provides for the severability of the provisions enacted. Section 6 of that Ordinance provides for periodic reporting to the City Council, as follows [O]n or before October 1, 2005, and October 1 of each 5th year following, the Director of Finance shall submit a report to the City Council on the revenues derived from and the effect of the tax established under this Ordinance during the preceding fiscal years.

In accordance with <cite data-doc="Md. Code" data-path="gps|1-311">State Public Safety Article § 1-311, </cite>an additional charge of $1 per month is levied and imposed on all current bills rendered for switched local exchange access service, wireless telephone service, or other 911-accessible service within Baltimore City. City Code, 1976/83, art. 28, §75(1st sen.) Ord. 84-051 Ord. 90-643 Ord. 95-602 Ord. 04-705 Ord. 21-026

This charge: 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. City Code, 1976/83, art. 28, §75(2nd sen.) Ord. 84-051 Ord. 90-643 Ord. 95-602 Ord. 04-705

In this subtitle, the following terms have the meanings indicated. “Cigar” means any cigar, cheroot, stogie, cigarillo, or other roll of tobacco that is wrapped in leaf tobacco or in any other substance that contains tobacco. “Cigar” does not include a cigarette. “Cigarette” has the meaning stated in § 12-101(b) of the State Tax-General Article. “Dealer” means any person who engages in the retail sale of tobacco products subject to this subtitle. “Dealer” includes:any distributor engaged in casual retail sales of tobacco products; any operator of a vending machine from which tobacco products are sold; and individual outlets in the City of multiple-outlet retail chain stores. “Director” means the Director of Finance or a designee of the Director of Finance. “Distributor” means:any person who supplies tobacco products to a dealer; any person who supplies vending machines with tobacco products; and any multiple-outlet retail chain store that supplies tobacco products to its individual outlets. “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:intended to be placed in the oral cavity or nasal passage; or otherwise not intended to be smoked. “Supply” means to provide, furnish, deliver, distribute, or transmit. For purposes of this subtitle, the act of supplying tobacco products to a dealer operating in the City is completed, and tax liability accrues, on receipt of the products by the dealer in the City. “Tobacco product” means any:cigar; pipe tobacco; or smokeless tobacco. “Tobacco product” does not include a cigarette. City Code, 1976/83, art. 28, §92 Ord. 99-388 Ord. 22-124

A tax is imposed on every distributor who supplies to a dealer operating in the City any: cigar; pipe tobacco; or smokeless tobacco. City Code, 1976/83, art. 28, §93 Ord. 99-388

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> City Code, 1976/83, art. 28, §94 Ord. 99-388

The tax imposed by this subtitle:is due when the dealer receives the tobacco product; and must be paid on or before the 25<sup>th</sup> day of the month following the month in which the dealer received the product. The distributor must remit the tax to the Director of Finance, together with a monthly report of all tobacco products that the distributor supplied to dealers operating in the City. The report must:be in a form the Director approves; and identify the number of products supplied in each of the classifications specified in <cite data-path="|28|§27-3">§ 27-3 of this subtitle</cite>. City Code, 1976/83, art. 28, §95 Ord. 99-388

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. City Code, 1976/83, art. 28, §96 Ord. 99-388

Every distributor and every dealer must: 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. City Code, 1976/83, art. 28, §97 Ord. 99-388

The tax, interest, and penalties imposed by this subtitle are a lien on the property of any person liable for their payment. City Code, 1976/83, art. 28, §101 Ord. 99-388

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, Director may adopt rules and regulations as necessary or appropriate to: 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. City Code, 1976/83, art. 28, §102 Ord. 99-388 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

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:selling the consigned controlled dangerous substances; and remitting the proceeds of such sales, or portions of proceeds, to the person making the placement or deposit or a designee. “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. “Notice” shall mean actual notice or notice through documents:which shall be delivered at the dwelling or usual place of business of the taxpayer, if the address is known or readily obtainable, and to a person 18 years of age or older; or which shall be sent by certified mail to the taxpayer’s last known address. Any period of time which is determined according to the provisions of this subtitle by the giving of notice shall commence to run from the date of mailing of such notice. “Records” or “business records” means all records of any type or form and however recorded which relates to a narcotics operation, or transaction, or profit therefrom. These terms include books of account, vouchers, documents, canceled checks, payrolls, correspondence, records of purchase(s) or sale(s), accounts payable, accounts receivable, and records of personnel, or agents, or consignees, customers, equipment, production or import activities, and other business papers. “Sale” means any transaction of any nature, wholesale, retail, or otherwise, whereby possession of a controlled dangerous substance is or is to be transferred by any means whatsoever for any consideration past, present, or future. Consideration may be in the form of money, services, or property, or by exchange or barter, or pursuant to consignment. Sale also includes transfer by theft or gift. “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. City Code, 1976/83, art. 28, §76 Ord. 86-687 Ord. 22-124

There is hereby levied and imposed a tax on each separate sale, or use, storage, or consumption of controlled dangerous substances within Baltimore City. City Code, 1976/83, art. 28, §77(1st sen.) Ord. 86-687

The tax rate is 15% of the value in money of the controlled substance as evidenced by the actual money or money value consideration for its sale, or use, storage, or consumption or by its street value at or about the time of the taxable event. City Code, 1976/83, art. 28, §77(2nd sen.) Ord. 86-687

This subtitle does not apply to sales, use, storage, or consumption by any person who registers under or complies with <cite data-doc="Md. Code" data-path="27|281">Article 27, § 281 of the Maryland Code</cite>, or any person who otherwise complies with that section of the Code. The burden of proof of an exemption is upon the person claiming it. City Code, 1976/83, art. 28, §79 Ord. 86-687

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 tax shall be due upon the event of the sale, use, storage, or consumption of taxable controlled dangerous substances and is payable to the Director within 15 days following the taxable event. Payment, or satisfaction, of the assessed tax shall be made by certified or cashier’s check, money order or bank draft made payable to the Director. The Director shall, upon request, issue receipts for all sums collected pursuant to this subtitle. City Code, 1976/83, art. 28, §78(a), (b), (e) - (g).) Ord. 86-687

All taxes upon controlled substances which are not paid within 15 days following the due date shall be overdue, and from and after that date they shall bear, until paid: 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. City Code, 1976/83, art. 28, §78(h).) Ord. 86-687

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 lien provided for in this section shall have the full force and effect of a lien of judgment. Unless another date is specified by law, the lien arising at the date of nonpayment as in this section specified and provided for, shall continue with the same force and effect as a judgment lien. Any such lien on personal property shall not be effective as against an innocent purchaser for value unless the personal property has been levied upon by an officer of a court. City Code, 1976/83, art. 28, §80 Ord. 86-687

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. City Code, 1976/83, art. 28, §82 Ord. 86-687

When the tax is not timely paid, the Director shall give notice of assessment to each person deemed liable for the unpaid tax, and any penalty and interest due, stating the amount owed and demanding payment thereof, provided that the Director under reasonable standards, uniformly applied, determines that the giving of the notice and the collection of the amount due are practicable. Failure to give or receive notice does not relieve a taxpayer of the obligation and liability for payment of any tax, interest, and penalty due. Notice of assessment and notice of lien under this subtitle shall be given not more than 3 years:after the sale, use, storage, or consumption of the controlled substances; after the seizure of records pursuant to an investigation of sales, use, storage, or consumption of such substances; or after the disposition of criminal charges or arrest or indictment resulting from the sale, use, storage, or consumption of such substances, whichever occurrence is latest in time. City Code, 1976/83, art. 28, §78(c), (d) Ord. 86-687

Any taxpayer may apply to the Director for refund of tax alleged to have been erroneously, illegally, or unconstitutionally paid. Application for refund must:be made in writing; be made within 1 year of the payment of the tax; and state the reasons why the taxpayer believes a refund is due. The Director:shall act upon such application promptly; and shall provide notice to the taxpayer of the action. City Code, 1976/83, art. 28, §84 Ord. 86-687

Any taxpayer may apply in writing, stating the basis therefor, to the Director for a revision of the tax assessed against him. Any request for a revision must be made within 15 days of the date on which the Director notifies the taxpayer of tax due pursuant to this subtitle. If no application for revision is made within the 15 day period, the assessment is final. No application for revision shall be considered by the Director unless made within that period. The Director:shall act upon such application promptly; and shall provide notice to the taxpayer of the action. City Code, 1976/83, art. 28, §85 Ord. 86-687

Within 15 days of notice of action by the Director on the taxpayer’s application for revision or refund of an assessment, the taxpayer may request a formal hearing before the Director. The Director shall grant a hearing and shall give the taxpayer reasonable notice of the time, date, and place of the hearing. The Director shall have the power:to administer oaths; and to prescribe all necessary and reasonable rules for the conduct of a hearing. After a hearing, the Director:shall make a determination concerning any revision of the assessment, or grant or refuse a refund; and shall provide notice to the taxpayer of this determination. In addition, the Director may levy a deficiency assessment against the taxpayer for any additional taxes found to be due. A taxpayer dissatisfied with the Director’s final determination may seek judicial review of that decision by petition to the Circuit Court for Baltimore City in accordance with the Maryland Rules of Procedure. A party to the judicial review may appeal the court’s final judgment to the Court of Special Appeals in accordance with the Maryland Rules of Procedure. City Code, 1976/83, art. 28, §86 Ord. 86-687 Ord. 04-672

The testimony or evidence of any person compelled to testify in a tax proceeding under this subtitle shall not be used against that person in any criminal proceeding, except for perjury in the tax proceeding. The Director shall not release the compelled testimony of any person to any law enforcement agency for direct or derivative use, except for perjury. However, if by independent evidence a law enforcement agency makes a criminal case against a compelled witness using evidence independent of and not derived from the compelled testimony, such law enforcement agency shall be free to proceed with the case. It shall be unlawful for the Director or any other public official or employee to divulge or otherwise make known in any manner any particular set forth or disclosed in any report or return required by this subtitle or records used to determine the amount of assessment except in connection with a proceeding involving taxes due under this subtitle or any state or federal law. However, any records, receipts, or other information seized by any law enforcement officer or taxation official in any investigation may be returned to the seizing law enforcement or taxation agency upon request for said return. 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. City Code, 1976/83, art. 28, §83 Ord. 86-687

Taxes, penalties, and interest assessed under this subtitle shall not abate by death of taxpayer. City Code, 1976/83, art. 28, §78(i) Ord. 86-687

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director may promulgate such rules, regulations, and procedures as are necessary or appropriate to administer this subtitle. City Code, 1976/83, art. 28, §87(1st sen.) Ord. 86-687 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

The Director may apply to a court of competent jurisdiction for an order compelling such testimony, records, or evidence under proper safeguards as the court may deem necessary or appropriate to carry out the provisions of this subtitle. City Code, 1976/83, art. 28, §87(2nd sen.) Ord. 86-687

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:compromise the claim; accept the lesser sum on behalf of the Director; and issue a release of the claim or satisfaction of the judgment as though the same had been paid in full. Such compromise is authorized only in such cases where the City Solicitor and the Director concur that the full amount would be uncollectible. City Code, 1976/83, art. 28, §88 Ord. 86-687

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:to imprisonment not exceeding 12 months or to a fine not exceeding $1,000, or both; and additionally, to a civil penalty of 100% of the amount of the assessment, in addition to the actual assessment provided by this subtitle. Willful refusal is evidenced by failure to pay the full amount due within 15 days of the date of the assessment. City Code, 1976/83, art. 28, §81 Ord. 86-687

In this subtitle, the following terms have the meanings indicated. “Advertising host” means a person who:owns or controls a billboard, posterboard, or other sign; and charges fees for its use as an outdoor advertising display. “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:sold, offered, or conducted somewhere other than on the premises on which the display is made; and sold, offered, or conducted on the premises only incidentally if at all. “Square foot of advertising imagery” means a square foot of space occupied by an outdoor advertising display. Ord. 13-139 Ord. 22-125

An excise tax is imposed on the privilege of exhibiting outdoor advertising displays in the City. Ord. 13-139

The annual amount of the tax imposed is at the following rates per square foot of advertising imagery:$15 per square foot of advertising imagery for an electronic outdoor advertising display that changes images more than once a day; and $5 per square foot of advertising imagery for any other outdoor advertising display. 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:must pay the annual tax as if the display that would generate the highest tax liability had been in place for the entire year; and need not pay an additional tax for any other displays in that space. Ord. 13-139

Each advertising host must file a report with the Finance Director on or before July 10 of each year for the preceding tax year (July 1 through June 30). The report must:specify the number of separate spaces made available by the advertising host for the exhibition of outdoor advertising displays; indicate the location and size of each outdoor advertising display exhibited in the preceding tax year; be in a form the Director approves; and contain any additional information required by the Director. The tax imposed by this subtitle is due at the time the report is filed. Ord. 13-139 This subtitle was enacted by Ord. 13-139, effective July 20, 2013. Section 3 of that Ordinance provides that “the first report and a prorated tax payment under [§ 29-5] are due on or before July 10, 2014, for the period beginning on the effective date of this Ordinance through June 30, 2014”.

If an advertising host fails to pay the tax imposed by this subtitle when due, the advertising host must pay the Finance Director, in addition to the tax due: 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. Ord. 13-139

Every advertising host must: keep and maintain complete and accurate records of all of its outdoor advertising displays, 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 Finance Director or other authorized agent, employee, or representative of the City. Ord. 13-139

If any advertising host 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 advertising host liable for the tax. The Director may then notify the advertising host by mail, sent to that advertising host’s last known address, of the total amount of the tax, interest, and penalties. The total amount is payable within 10 days from the date of this notice. Ord. 13-139

If an advertising host sells or otherwise closes all or part of its operations: any tax attributable to the operations sold or closed becomes immediately due and payable; and within 3 days of the sale or closing, that advertising host must submit the required report and remit the total amount of the tax due. Ord. 13-139

The tax, interest, and penalties imposed by this subtitle are a lien on all property, real and personal, of any advertising host liable for their payment. Ord. 13-139

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director may adopt rules and regulations as necessary or appropriate to: 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 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. Ord. 13-139 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

In this subtitle, the following terms have the meanings indicated. “Administrator” means the contractor selected under <cite data-path="|28|§30-3">§ 30-3 {“Program administration”} of this subtitle</cite> to administer the PACE Loan Program for the City. “Clean energy lender” means a private lender who provides a clean energy loan to a commercial property owner under this subtitle. “Clean energy loan” means a non-accelerating loan made under this subtitle by a clean energy lender to the owner of a commercial property. “Commercial property” has the meaning stated in the Enabling Law. “Commercial property” includes any industrial, multi-family residential (more than 4 dwelling units), non-profit, institutional, or agricultural property that meets the eligibility requirements of this subtitle. “Enabling Law” means the State’s Local Government Article, Title 1, Subtitle 11 {“Clean Energy Loan Programs”}. “Energy efficient project” means the installation of new or replacement fixtures, products, devices, equipment, systems, materials, or measures that:increase a commercial property’s energy or water efficiency; decrease a commercial property’s energy or water consumption; or reduce a commercial property’s utility costs. “Energy improvement” means an energy efficiency project or renewable energy project that qualifies under this subtitle. “Finance Director” means the Director of the City Department of Finance or that Director’s designee. “Financing agreement” means an agreement between a property owner and a clean energy lender that provides for the terms and conditions of a clean energy loan. “PACE Loan Program” or “Program” means the Property Assessed Clean Energy Loan Program established under this subtitle. “Property owner” means the owner of a new or existing commercial property located in the City. “Renewable energy project” means the installation of new or replacement renewable energy technologies, devices, or systems that generate electric or thermal energy with a nameplate capacity authorized by the Enabling Law. “Renewable energy projects” includes projects that generate thermal or electrical energy by using natural resources such as solar, wind, biomass, landfill gas, municipal solid waste, marine or hydrokinetic, or geothermal resources. “Surcharge” means the repayment obligation of a clean energy loan, including principal, interest, and administrative costs, collected from a property owner through the City’s property tax billing system. Ord. 16-533 Ord. 22-125

As authorized by the Enabling Law, there is a Property Assessed Clean Energy Loan Program for Baltimore City. Ord. 16-533

The Mayor and City Council of Baltimore:serves only as a PACE Loan Program sponsor, facilitating the repayment of clean energy loan obligations through the City’s property tax billing system; and is not at any time liable for any clean energy loan obligation authorized by this subtitle. Subject to the approval of the Board of Estimates and to any applicable requirements imposed by or adopted under <cite data-doc="City of Baltimore, Md., Charter" data-path="VI|§11">City Charter Article VI, § 11</cite> {“Procurement”}, the Finance Director, in consultation with the Baltimore City Office of Sustainability, shall contract for a Program Administrator, either:by expanding the scope of an existing municipal contract vehicle; through a competitive procurement process; by using an existing Administrator contracted through a cooperative purchasing agreement of the Washington Metropolitan Council of Governments; or by entering into an agreement with a private entity to administer the PACE Loan Program. The administrative costs of the PACE Loan Program shall be borne by the property owners participating in the program, and the share of administrative costs applicable to an individual clean energy loan shall be included in the loan’s financing agreement. These administrative costs may not exceed the actual expenses incurred by the City to administer the program. The City may charge property owners who participate in the PACE Loan Program the following, non-financeable fees:a reasonable application fee; and recording fees associated with participation in the Program. Ord. 16-533

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Finance Director, in consultation with the Program Administrator and the Baltimore City Office of Sustainability, shall adopt rules and regulations to carry out this subtitle. These rules and regulations shall:clearly delineate the respective roles and responsibilities of property owners, clean energy lenders, the Program Administrator, and the Finance Director; and include:methodologies for determining the eligibility of commercial properties, property owners, and energy improvements; minimum underwriting standards for clean energy lenders; the documentation required on the Administrator’s request to demonstrate that the energy savings generated by an energy efficiency project exceed a property owner’s obligations under a clean energy loan financing agreement; efficient application intake, processing, and transaction closing procedures; terms and provisions to be included in a Notice of Surcharge Levy to be recorded by the clean energy lender or the Program Administrator in the Land Records of Baltimore City; required data management services that conform to City practices; Program outreach strategies; and annual program participation and performance reporting requirements. Ord. 16-533 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

To be eligible for a clean energy loan:the commercial property for which the energy improvements are proposed must be located in the City; and the property owner must:have a 100% ownership interest in the commercial property; demonstrate that no taxes, assessments, fees, or other charges encumbering the commercial property are delinquent; and provide written proof that all current holders of a mortgage or deed of trust on the commercial property have expressly consented to the clean energy loan and its status as a priority lien on the property. Before any clean energy loan is approved under the PACE Loan Program, the Administrator must give due regard to the property owner’s ability to repay the loan, in a manner substantially similar to that required for a mortgage loan under State Commercial Law Article §§ <cite data-doc="Md. Code" data-path="gcl|12-127">12-127</cite>, <cite data-doc="Md. Code" data-path="gcl|12-311">12-311</cite>, <cite data-doc="Md. Code" data-path="gcl|12-409">12-409</cite>.1, 12-925, and 12-1029. Ord. 16-533

A property owner may use the PACE Loan Program to finance all costs incurred to purchase, upgrade, modify, or construct qualifying energy improvements to a new or existing commercial property, including all property improvements necessary to install a qualified energy improvement. Qualifying energy improvement costs include:energy audits; pre-construction and post-installation evaluation, measurement, and verification services; engineering, design, and feasibility studies; materials and labor necessary for installation; commissioning or retro-commissioning; performance guarantees; operations and maintenance service contracts, warranties, or insurance; accreditation or certification of building energy performance with standard-setting organizations approved by the Administrator; and federal, state, or local regulatory compliance costs required to complete an energy improvement. A renewable energy project qualifies as an energy improvement under this subtitle only if the commercial property consumes all or a portion of the output from the renewable energy project. Renewable energy projects may include technologies that provide resiliency benefits to the commercial property or the electrical grid. These benefits include demand management, ancillary services, power quality, capacity firming, or other benefits determined by the Administrator to be consistent with the purpose of this program. Ord. 16-533

A clean energy loan may be for a term not exceeding 25 years. The financing agreement may contain any terms agreed to by the clean energy lender and the property owner, as permitted by law. A clean energy loan may include costs associated with executing the financing agreement, including origination, legal, and closing costs, but excluding the non-financeable fees provided for in <cite data-path="|28|§30-3|(c)|(2)">§ 30-3(c)(2) {“Program expenses”} of this subtitle</cite>. For projects initiated on or after July 1, 2016, through December 31, 2019, the Administrator may approve a clean energy loan up 30 months after the property owner places qualifying energy improvements in service, as long as the property owner has filed an initial PACE loan application on or before December 31, 2019. For projects initiated on or after January 1, 2020, the Administrator may approve a clean energy loan up to 30 months after the property owner places qualifying energy improvements in service, as long as the property owner has filed an initial PACE loan application prior to:commencing construction of an energy-improvement project; or altering a previously proposed project to include qualifying energy improvements. The City may not directly finance or fund any clean energy loans under the PACE Loan Program. Ord. 16-533 Ord. 18-128

A property owner participating in the PACE Loan Program shall repay the clean energy loan through an annual surcharge on the property owner’s real property or stand-alone tax bill. This surcharge constitutes a first lien on the property, with priority over all prior or subsequent liens in favor of private parties, from the date it is billed on the property owner’s real property or stand-alone tax bill until the unpaid surcharge, interest, and any associated penalties are paid in full. The amount of the surcharge shall be the sum of:the amount due under the terms of indebtedness and obligations agreed to in the loan’s financing agreement; and any administrative costs owed to the City under this subtitle. Except as provided in <cite data-path="|28|§30-3|(a)|(2)">§ 30-3(a)(2) of this subtitle</cite>, if a person acquires a commercial property that is subject to a surcharge incurred under this subtitle, that person assumes the obligation to pay the surcharge, whether the acquisition was voluntary or involuntary. Within 30 days of receiving written notice from the Administrator that a financing agreement for a clean energy loan has been executed, the clean energy lender or the Administrator shall cause a Notice of Surcharge Levy to be recorded in the Land Records of Baltimore City. The Notice of Surcharge Levy shall include:the clean energy loan financing agreement; and any other information required by the rules and regulations adopted under this subtitle. The annual surcharge shall be:billed:as a separate, clearly defined line item on the real property tax bill; or on a separate, stand-alone tax bill; and due on the same dates as City real property taxes. The City shall bill the first surcharge due by a property owner on the first tax bill after the Administrator provides written notice to the Finance Director of the financing agreement’s repayment schedule. This billing practice does not impact the legal rights afforded a clean energy lender under:a valid, executed finance agreement; and a properly recorded Notice of Surcharge Levy. Surcharges collected by the City under this subtitle shall be disbursed to the Administrator within 45 days after the last day of the month in which the amounts are collected. Neither the City nor the Administrator shall at any time possess any ownership of a surcharge collected, except for the administrative costs included in the surcharge under this subtitle. The City is obligated to pay a clean energy lender only the portion of the surcharge actually collected to repay the clean energy loan. Surcharge payments collected through a property owner’s real property or stand-alone tax bill shall be credited:first, to any non-Program taxes, as defined by § 14-801(d) of the State Tax-Property Article, that are delinquent as of the date the surcharge payments are received; and then, to Program surcharges. If a property owner fails to pay a surcharge installment in accordance with the terms of the loan financing agreement, the Finance Director shall provide written notice of the delinquency to the Administrator in a timely manner. After providing this notice to the Administrator, the City has no obligation to collect unpaid surcharge payments until a tax lien attaches to the property. If a property owner defaults on a surcharge, the Finance Director shall collect the surcharge as a tax lien, through the tax sale process, in a manner similar to other property tax assessments with respect to any penalties, fees, remedies, and lien priorities authorized under the <cite data-doc="Md. Code" data-path="gtp">State Tax-Property Article, Title 14, Subtitle 8</cite>. A surcharge levied under this subtitle may be foreclosed only to the extent of any unpaid installment and any related penalties, interest, and fees. This collection process applies to an overdue surcharge, regardless of whether real property taxes (or any other taxes, charges, or assessments) are due and owing. The City may assign a PACE tax lien to the Administrator. If a PACE tax lien is foreclosed, the PACE tax lien shall survive the judgment of foreclosure to the extent that any unpaid surcharge installments secured by the lien were not the subject of that judgment. Ord. 16-533 Ord. 18-128

In this subtitle, the following terms have the meanings indicated. “Director” means the Director of the Department of Finance or the Director’s designee. “Dockless vehicle for hire” has the meaning stated in City Code <cite data-path="|31|§38-1|(c)">Article 31, § 38-1(c) {“Definitions: Dockless vehicle for hire”}</cite>. “Provider” has the meaning stated in City Code <cite data-path="|31|§38-1|(h)">Article 31, § 38-1(h) {“Definitions: Provider”}</cite>. Ord. 19-251

An excise tax is levied and imposed upon every provider of dockless vehicles for hire. Ord. 19-251

The amount of the tax is 10 cents per dockless-vehicle-for-hire rental. Ord. 19-251

A provider shall remit the tax imposed by this subtitle to the Director on or before the 1st day of January and the 1<sup>st</sup> day of July of each year. Each remittance must be accompanied by a report of all service transactions for the period reported. The report must be in the form and contain the information that the Director requires. Ord. 19-251

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director must adopt rules and regulations to carry out this subtitle. Ord. 19-251 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

In this subtitle, the following terms have the meanings indicated. “Dealer” has the meaning stated in City Code <cite data-path="|7|§62-1|(b)">Article 7, § 62-1(b) {“Definitions: Dealer”}</cite>. “Director” means the Director of the Department of Finance or the Director’s designee. “Checkout bag” means any paper or plastic bag supplied by a dealer to a customer at the point of sale, pickup, or delivery to carry purchased items. “Checkout bag” includes a compostable plastic bag that meets the standards described in City Code <cite data-path="|7|§62-1|(c)|(2)">Article 7, § 62-1(c)(2) {“Definitions: Plastic checkout bag”}</cite>. “Checkout bag” does not include:a bag solely used to contain:fresh fish and fresh fish products; fresh meat and fresh meat products; fresh poultry and fresh poultry products; otherwise unpackaged fruits, nuts, or vegetables; otherwise unpackaged confectionery; otherwise unpackaged fresh cheese; otherwise unpackaged baked goods; ice; food and goods obtained at a farmers’ market; prescription drugs obtained from a pharmacy; newspapers; or dry-cleaned goods; or a “plastic checkout bag” described in City Code, <cite data-path="|7|§62-1|(c)|(1)">Article 7, § 62-1(c)(1) {“Definitions: Plastic checkout bag”}</cite>. Ord. 20-337 Ord. 22-125

A surcharge is imposed on every checkout bag supplied by a dealer to a customer. The amount of the surcharge is 5 cents for each bag. Nothing in this section limits the ability of a dealer to impose a separate purchase or service fee for a checkout bag provided to a customer. Ord. 20-337

The dealer must collect the surcharge imposed by this subtitle from the customer to whom the checkout bag is supplied. The amount of the surcharge must be itemized on any receipt, invoice, or like document issued to the customer. Except as specifically authorized in paragraph (2) of this subsection, the surcharge imposed by this subtitle must be remitted to the Director on or before the 25th day of the month following the month in which the transaction occurred. To cover the administrative expense of collecting and remitting the surcharge to the Director, the dealer may retain 4 cents from each 5-cent surcharge collected under this subtitle. Each remittance must be accompanied by a report for the month of all transactions that involved checkout bags subject to the surcharge. The report must:be in the form and contain the information that the Director requires; and include:the number of checkout bags supplied or provided to customers; the aggregate amount of the surcharge required by this subtitle to be collected; and any other information that the Director requires to assure that the proper surcharge has been remitted. Ord. 20-337

If a person fails to remit the surcharge imposed by this subtitle when due, the person must pay the Director, in addition to the surcharge due:interest at the rate of 1% for each month or fraction of a month that the surcharge is overdue; and a penalty of 10% of the amount of the surcharge due. If a person fails to submit the remittance reports or fails to keep suitable records as required by <cite data-path="|28|§32-4">§ 32-4 of this subtitle</cite>, the person must pay the Director, in addition to the surcharge, a penalty of $1,000 for each month that reports are not submitted or for each month that suitable records are not kept. Ord. 20-337

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director must adopt rules and regulations to carry out this subtitle. Ord. 20-337 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

A person may not: fail, neglect, or refuse to collect or remit the surcharge imposed by this subtitle; make any incomplete, false, or fraudulent return; fail to keep complete and accurate records; refuse to permit the Finance Director or the Director’s authorized agent, employee, or representative to inspect and audit the operator’s records; or fail to fully comply with any provision of this subtitle or of any rule or regulation adopted under this subtitle. Ord. 20-337