Subtitle 22 – Parking Tax

for a certain amount of time; and

for a fee.

any self-propelled vehicle; and

any other vehicle required to be registered under the laws of this State or of any other state.

“Person” has the meaning stated in <cite data-path="|general|§1-107|(a)">§ 1-107(a) {“Person: In general”}</cite> of the City Code’s <cite data-path="|general">General Provisions Article</cite>.

Notwithstanding <cite data-path="|general|§1-107|(b)">§ 1-107(b) {“Person: Exclusion”}</cite> of the <cite data-path="|general">General Provisions Article</cite>, in this subtitle “person” also includes a governmental entity or an instrumentality or unit of a governmental entity.

the tenant of a single-family dwelling, multi-family dwelling, or apartment dwelling, if the parking is provided for in the lease or in a separate agreement between the landlord and the tenant, whether the parking fee or other consideration is paid to the landlord or to the operator of the parking lot or garage; or

the owner or occupant of a condominium unit, if the parking is provided for in an agreement between the condominium association and the owner or occupant, whether the parking fee or other consideration is paid to the condominium association or to the operator of the parking lot or garage.

(i) Except as provided in paragraph (2) of this subsection, the operator of the parking lot or garage or the facilitator, must collect the tax imposed by this subtitle from the person seeking the privilege of parking.

Each remittance must be accompanied by a report of all transactions for the month.

The report must:

keep complete and accurate records of all motor vehicles parked on an hourly, daily, weekly, monthly, or other basis, together with the amount of tax collected from all transactions;

keep all claim checks and other pertinent records as necessary to determine the amount of tax due; and

make these records available, at all times, during business hours, for inspection and audit by the Director of Finance or other authorized agent, employee, or representative of the City.

Within 120 days after the end of an operator’s fiscal year, the operator must file a financial report for that fiscal year with the City Auditor and the Director of Finance.

The report must be:

The report must include:

If the operator is required by its lenders or investors to obtain an audited and certified annual report. the operator must furnish a copy of that report to the City Auditor and the Director of Finance within 30 days of its receipt by the operator.

any agent, representative, or employee of the Department of Finance;

any other agency or unit of City government; or

the Baltimore City Parking Authority.

A delegation under this section must be made in writing.

For a delegation under subsection (a)(2) or (3) of this section, a copy of the writing must be filed with the Board of Estimates before it becomes effective.