§ 21-6 Refunds.
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, § 21-6 (2026)
§ 21-6 Refunds.LinkCopy Citation
(a)In general.
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.
(b)Application.
Any such application:
(1)
must be filed within 3 years from the date when the tax is paid;
(2)
must contain such information and be in such form as may be required or approved by the Director of Finance; and
(3)
must be signed by both the persons having paid the tax and the proper officer or officers of the particular hotel involved.
History: Ord. 61-908
History: Ord. 76-141