§ 21-2 Tax imposed.
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 21-2 (2026)
§ 21-2 Tax imposed.LinkCopy Citation
A tax of 9.5%, to be paid and collected as provided in this subtitle, is levied and imposed on all gross amounts of money that are:
(1)
paid to the owners or operators of hotels in the City by transient guests or tenants for renting, using, or occupying a room or rooms for sleeping accommodations;
(2)
paid to hosting platforms by transient guests for booking or otherwise facilitating short-term residential rentals; or
(3)
paid to hosts by transient guests for providing short-term residential rentals.
History: Ord. 57-1096
History: Ord. 80-028
History: Ord. 82-705
History: Ord. 89-319
History: Ord. 94-378
History: Ord. 04-845
History: Ord. 07-495
History: Ord. 10-299
History: Ord. 19-217