# Subtitle 22 – Parking Tax
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
## § 22-1 Definitions.
Balt., Md., Code art. 28, § 22-1 (2026)
(a) In this subtitle, the following terms have the meanings indicated.
(b) “Director” means the City Director of Finance.
(c) “Facilitator” means a business entity that makes parking spaces in the City available for use by a person through an online, mobile, or other third-party booking platform:
(1) for a certain amount of time; and
(2) for a fee.
(d) “Garage” means any structure or part of a structure for the parking of 3 or more motor vehicles in exchange for a fee or other consideration.
(e) “Motor vehicle” means:
(1) any self-propelled vehicle; and
(2) any other vehicle required to be registered under the laws of this State or of any other state.
(f) “Operator” means any person who controls, conducts, or operates a parking lot or garage.
(g) “Parking” means any parking, storing, housing, or keeping of a motor vehicle, whether self-service, valet-service, long-term, short-term, ticketed metered, through coordination with a facilitator, for special events only, or otherwise.
(h) “Parking lot” means any outdoor area or space for the parking of 3 or more motor vehicles in exchange for a fee or other consideration.
(i)
(1) “Person” has the meaning stated in § 1-107(a) {“Person: In general”} of the City Code’s General Provisions Article.
(2) Notwithstanding § 1-107(b) {“Person: Exclusion”} of the General Provisions Article, in this subtitle “person” also includes a governmental entity or an instrumentality or unit of a governmental entity.
(j) “Transaction” means the parking of a motor vehicle on a parking lot or in a garage in exchange for a fee or other consideration.
*History: Ord. 68-146*
*History: Ord. 89-318*
*History: Ord. 01-271*
*History: Ord. 11-572*
*History: Ord. 22-125*
*History: *
## § 22-2 Tax imposed.
Balt., Md., Code art. 28, § 22-2 (2026)
(a) A tax is levied and imposed on the privilege of parking a motor vehicle on any parking lot or in any garage in the City in exchange for a fee or other consideration paid by the parker or by another on the parker’s behalf.
(b) The ultimate liability for payment of the tax is on the person who seeks the privilege of occupying a space on a parking lot or in a garage.
*History: Ord. 68-146*
*History: Ord. 68-253*
*History: Ord. 69-474*
*History: Ord. 70-867*
*History: Ord. 81-368*
*History: Ord. 89-318*
*History: Ord. 99-526*
*History: Ord. 01-271*
## § 22-3 Rate of tax.
Balt., Md., Code art. 28, § 22-3 (2026)
(a) For all parking, whether on an hourly, daily, weekly, monthly, or longer basis, the tax is 20% of any fee or other consideration received, directly or indirectly, by the operator of the parking lot or garage or the facilitator, for or in connection with that parking.
(b) Through the fiscal year ending June 30, 2020, the rate of the tax imposed under this subtitle may not be modified to exceed the rate in effect for the fiscal year ending June 30, 2014.
*History: Ord. 68-146*
*History: Ord. 68-253*
*History: Ord. 69-474*
*History: Ord. 70-867*
*History: Ord. 81-368*
*History: Ord. 89-318*
*History: Ord. 96-050*
*History: Ord. 99-526*
*History: Ord. 01-271*
*History: Ord. 08-070*
*History: Ord. 10-301*
*History: Ord. 13-134*
*History: *
## § 22-4 Exceptions.
Balt., Md., Code art. 28, § 22-4 (2026)
(a) The tax imposed by this subtitle does not apply to residential parking by:
(1) 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
(2) 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.
(b) The tax imposed by this subtitle does not apply to publicly owned metered parking spaces.
(c) Nonprofit parking lot operators whose monthly parking fee is less than or equal to the monthly parking tax may apply to the Board of Estimates for a reduction of their tax burden.
*History: Ord. 68-253*
*History: Ord. 69-474*
*History: Ord. 70-867*
*History: Ord. 81-368*
*History: Ord. 89-318*
*History: Ord. 01-271*
## § 22-5 Collection and remittance.
Balt., Md., Code art. 28, § 22-5 (2026)
(a)
(1) (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.
(ii) The operator or the facilitator, must collect the tax at the same time that the operator or the facilitator collects any fee or other consideration charged for parking, whether that fee or other consideration is charged on an hourly, daily, weekly, monthly, or other basis.
(b) The tax imposed by this subtitle must be remitted to the Director on or before the 25th day of the month following the month in which the transaction occurred.
(c)
(1) Each remittance must be accompanied by a report of all transactions for the month.
(2) The report must:
(i) be in the form the Director requires;
(ii) identify, for each parking lot and garage, its name, address, account number, capacity, parking fees or rate schedule, and number and type of transactions; and
(iii) contain any other information the Director requires.
*History: Ord. 68-146*
*History: Ord. 89-318*
*History: Ord. 01-271*
*History: Ord. 13-098*
*History: *
## § 22-6 Interest and civil penalties.
Balt., Md., Code art. 28, § 22-6 (2026)
If an operator fails to remit the tax imposed by this subtitle when due, the operator must pay the Director, in addition to the tax due:
(1) interest at the rate of 1% for each month or fraction of a month that the tax is overdue; and
(2) a penalty of 10% of the amount of the tax due.
*History: Ord. 68-146*
*History: Ord. 84-016*
*History: Ord. 89-318*
*History: Ord. 01-271*
## § 22-7 Records.
Balt., Md., Code art. 28, § 22-7 (2026)
(a) Every operator of a parking lot or garage must:
(1) 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;
(2) keep all claim checks and other pertinent records as necessary to determine the amount of tax due; and
(3) 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.
(b)
(1) 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.
(2) The report must be:
(i) prepared in accordance with generally accepted accounting principles, consistently applied; and
(ii) certified by a public accountant.
(3) The report must include:
(i) balance sheets;
(ii) statements of operation; and
(iii) statements of changes in financial position and owners’ equity.
(4) 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.
(c) If any operator fails to keep records from which the tax imposed by this subtitle can be accurately computed, the Director of Finance may compute the amount of tax due by using a factor developed by surveying other operators of a similar type, or otherwise. The Director’s computation is prima facie correct.
*History: Ord. 68-146*
*History: Ord. 89-318*
*History: Ord. 01-271*
## § 22-8 Rules and regulations.
Balt., Md., Code art. 28, § 22-8 (2026)
Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the City General Provisions Article, the Director of Finance may adopt rules and regulations as necessary or appropriate to:
(1) govern the payment, collection, and accounting of the tax imposed by this subtitle;
(2) define any terms used in connection with the imposition and collection of the tax;
(3) provide for the compromise of disputed claims and, for good and sufficient cause shown, the waiver of interest and penalties;
(4) provide for the refund of any tax, interest, or penalty erroneously or illegally paid; and
(5) otherwise administer, enforce, and carry out this subtitle.
*History: Ord. 68-146*
*History: Ord. 89-318*
*History: Ord. 01-271*
*History: Text Conformed 02/25/21*
## § 22-9 Delegation.
Balt., Md., Code art. 28, § 22-9 (2026)
(a) Except as provided in subsection (c) of this section, the Director of Finance may delegate any of his or her powers, duties, and functions under this subtitle to:
(1) any agent, representative, or employee of the Department of Finance;
(2) any other agency or unit of City government; or
(3) the Baltimore City Parking Authority.
(b)
(1) A delegation under this section must be made in writing.
(2) 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.
(c) Rules and regulations under this subtitle may only be adopted by the Director of Finance.
*History: Ord. 68-146*
*History: Ord. 89-318*
*History: Ord. 01-271*
## § 22-10
Balt., Md., Code art. 28, § 22-10 (2026)
Reserved
## § 22-11 Prohibited conduct.
Balt., Md., Code art. 28, § 22-11 (2026)
The operator of a parking lot or garage may not:
(1) fail, neglect, or refuse to collect or remit the tax imposed by this subtitle;
(2) make any incomplete, false, or fraudulent return;
(3) fail to keep complete and accurate records;
(4) refuse to permit the Director or authorized agent, employee, or representative to inspect and audit the operator’s records; or
(5) fail to fully comply with any rule or regulation adopted under this subtitle.
*History: Ord. 68-146*
*History: Ord. 69-474*
*History: Ord. 70-867*
*History: Ord. 89-318*
*History: Ord. 01-271*
## § 22-12 Criminal penalties.
Balt., Md., Code art. 28, § 22-12 (2026)
Any person who violates any provision of this subtitle or of a rule or regulation adopted under this subtitle is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than $1,000 or to imprisonment for not more than 6 months or to both fine and imprisonment for each offense.
*History: Ord. 68-146*
*History: Ord. 69-474*
*History: Ord. 70-867*
*History: Ord. 89-318*
*History: Ord. 01-271*