# Subtitle 24 – Passenger-for-Hire Services

Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.

## § 24-1 Definitions.

Balt., Md., Code art. 28, § 24-1 (2026)

(a) In this subtitle, the following terms have the meanings indicated.

(b) “Finance Director” or “Director” means the Director of Finance or a designee of the Director of Finance.

(c) “Operator” means any person who owns, controls, operates, or manages a passenger-for-hire service.

(d)

  (1) “Passenger-for-hire service” means any taxicab service, limousine service, sedan service, or transportation network service that, for remuneration, transports passengers within or from Baltimore City.

  (2) “Taxicab service”, “limousine service”,“sedan service”, “transportation network service”, and “remuneration” have the meanings stated in the <cite data-doc="Md. Code" data-path="gpu|10-101">State Public Utilities Article § 10-101</cite>.

  (3) “Person” does not include a governmental entity or an instrumentality or unit of a governmental entity.

*History: Ord. 13-135*

*History: Ord. 17-068*

*History: Ord. 20-342*

*History: Ord. 22-125*

## § 24-2 Tax imposed.

Balt., Md., Code art. 28, § 24-2 (2026)

An excise tax is levied and imposed on every person who operates a passenger-for-hire service within or from Baltimore City.

*History: Ord. 47-121*

*History: Ord. 51-087*

*History: Ord. 13-135*

*History: Ord. 20-342*

## § 24-3 Amount of tax.

Balt., Md., Code art. 28, § 24-3 (2026)

The amount of the tax imposed is 38¢ for each trip:

(1) between points within Baltimore City; or

(2) from a point within Baltimore City to a point outside Baltimore City.

*History: Ord. 13-135*

*History: Ord. 20-342*

*History: *

## § 24-4 Exceptions.

Balt., Md., Code art. 28, § 24-4 (2026)

This subtitle does not apply to:

(1) transportation services operated by or under contract with:

  (i) a unit of federal, state, or local government; or

  (ii) a nonprofit entity that is exempt from taxation under § 501(c)(3) or § 501(c)(4) of the Internal Revenue Code;

(2) an ambulance that is classified as a Class C (funeral and ambulance) vehicle under <cite data-doc="Md. Code" data-path="gtr|13-914">State Transportation Article § 13-914, </cite>is owned or operated by a licensed ambulance service or by a volunteer fire company or rescue squad, and is being used to transport an individual who is sick, injured, wounded, or otherwise incapacitated; or

(3) a funeral limousine, coach, service wagon, or similar vehicle that is classified as a Class C (funeral and ambulance) vehicle under <cite data-doc="Md. Code" data-path="gtr|13-914">State Transportation Article § 13-914, </cite>is owned or operated by a licensed funeral establishment, funeral director, or mortician, and is being used to transport individuals to, from, or during a funeral service.

*History: Ord. 47-121*

*History: Ord. 51-087*

*History: Ord. 13-135*

## § 24-5 Remittance and reports.

Balt., Md., Code art. 28, § 24-5 (2026)

(a)

  (1) For a taxicab service, limousine service, or sedan service, the operator of that service must remit the tax imposed by this subtitle to the Finance Director on or before the 25<sup>th</sup> day of the month following the month in which the service was provided.

  (2)

    (i) Each remittance must be accompanied by a report of all service transactions for the month.

    (ii) The report must be in the form and contain the information that the Finance Director requires.

(b) For a transportation network service, the tax imposed by this subtitle must be collected and remitted to the State Comptroller in accordance with <cite data-doc="Md. Code" data-path="gpu|10-406">State Public Utilities Article § 10-406(g)</cite>.

*History: Ord. 47-121*

*History: Ord. 51-087*

*History: Ord. 13-135*

*History: Ord. 20-342*

## § 24-6 Interest and civil penalties.

Balt., Md., Code art. 28, § 24-6 (2026)

If the operator fails to remit the tax imposed by this subtitle when due, the operator must pay the Finance 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. 47-121*

*History: Ord. 13-135*

## § 24-7 Records.

Balt., Md., Code art. 28, § 24-7 (2026)

Every operator must:

(1) keep and maintain complete and accurate records of all passenger-for-hire services, as necessary or otherwise required by the Finance Director; and

(2) 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.

*History: Ord. 47-121*

*History: Ord. 76-141*

*History: Ord. 13-135*

## § 24-8 Tax determination by Director.

Balt., Md., Code art. 28, § 24-8 (2026)

(a) If any operator fails to make the report, remit the tax due, or keep records as required by this subtitle, the Finance Director may attempt to obtain other available information on which to base an estimate of the tax due.

(b) As soon as the Director obtains this information, the Director may proceed to determine the tax due and assess that tax, plus interest and penalties, against the operator.

(c)

  (1) The Director may then notify the operator by mail, sent to that operator’s last known address, of the total amount of the tax, interest, and penalties.

  (2) The total amount is payable within 10 days from the date of this notice.

*History: Ord. 13-135*

## § 24-9 Sale or closing of business.

Balt., Md., Code art. 28, § 24-9 (2026)

If an operator sells its business or otherwise ceases to do business:

(1) any tax payable under this subtitle becomes immediately due and payable; and

(2) within 3 days of the sale or other cessation of business, that operator must submit the required report and remit the total amount of the tax due.

*History: Ord. 13-135*

## § 24-10 Lien on property.

Balt., Md., Code art. 28, § 24-10 (2026)

The tax, interest, and penalties imposed by this subtitle are a lien on the property of any person liable for their payment.

*History: Ord. 13-135*

## § 24-11 Rules and regulations.

Balt., Md., Code art. 28, § 24-11 (2026)

(a) Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, 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 imposed by this subtitle;

  (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.

(b) The rules and regulations adopted under this subtitle may include standards and procedures by which an operating group or association, as described in <cite data-doc="Code of Maryland Regulations" data-path="20.90.02.08">COMAR 20.90.02.08</cite> {“Operating Associations”}, may remit the taxes, submit the reports, and maintain the records otherwise required  by this subtitle for and on behalf of taxicab service operators associated with that operating group or association.

*History: Ord. 13-135*

*History: Text Conformed 02/25/21*

## § 24-12

Balt., Md., Code art. 28, § 24-12 (2026)

Reserved

## § 24-13 Penalties.

Balt., Md., Code art. 28, § 24-13 (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 12 months or to both fine and imprisonment for each offense.

*History: Ord. 47-121*

*History: Ord. 76-141*

*History: Ord. 13-135*