<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 21-2 Tax imposed.">
  <section prefix="§" num="21-2" heading="Tax imposed.">
    <text>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:</text>
    <para num="(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;</para>
    <para num="(2)">paid to hosting platforms by transient guests for booking or otherwise facilitating short-term residential rentals; or</para>
    <para num="(3)">paid to hosts by transient guests for providing short-term residential rentals.</para>
    <annotation type="Prior Codifications">City Code, 1966, art. 28, §77(a)</annotation>
    <annotation type="Prior Codifications">1976/83, art. 28, §37(a)</annotation>
    <annotation type="History">Ord. 57-1096</annotation>
    <annotation type="History">Ord. 80-028</annotation>
    <annotation type="History">Ord. 82-705</annotation>
    <annotation type="History">Ord. 89-319</annotation>
    <annotation type="History">Ord. 94-378</annotation>
    <annotation type="History">Ord. 04-845</annotation>
    <annotation type="History">Ord. 07-495</annotation>
    <annotation type="History">Ord. 10-299</annotation>
    <annotation type="History">Ord. 19-217</annotation>
  </section>
</baltimore-city-law>
