# § 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.

## § 21-6 Refunds.

Balt., Md., Code art. 28, § 21-6 (2026)

(a) 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) 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*