# § 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.

## § 21-2 Tax imposed.

Balt., Md., Code art. 28, § 21-2 (2026)

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*