§ 22-5 Collection and remittance.
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, § 22-5 (2026)
§ 22-5 Collection and remittance.LinkCopy Citation
(a)Collection.
(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)Remittance to Director.
The tax imposed by this subtitle must be remitted to the Director on or before the 25<sup>th</sup> day of the month following the month in which the transaction occurred.
(c)Reports.
(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: