# Subtitle 29 – Outdoor Advertising
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
## § 29-1 Definitions.
Balt., Md., Code art. 28, § 29-1 (2026)
(a) In this subtitle, the following terms have the meanings indicated.
(b) “Advertising host” means a person who:
(1) owns or controls a billboard, posterboard, or other sign; and
(2) charges fees for its use as an outdoor advertising display.
(c) “Finance Director” or “Director” means the Director of Finance or a designee of the Director of Finance.
(d) “Outdoor advertising display” means an outdoor display of a 10 square foot or larger image or message that directs attention to a business, commodity, service, event, or other activity that is:
(i) sold, offered, or conducted somewhere other than on the premises on which the display is made; and
(ii) sold, offered, or conducted on the premises only incidentally if at all.
(e) “Square foot of advertising imagery” means a square foot of space occupied by an outdoor advertising display.
*History: Ord. 13-139*
*History: Ord. 22-125*
## § 29-2 Tax imposed.
Balt., Md., Code art. 28, § 29-2 (2026)
An excise tax is imposed on the privilege of exhibiting outdoor advertising displays in the City.
*History: Ord. 13-139*
## § 29-3 Amount of tax.
Balt., Md., Code art. 28, § 29-3 (2026)
(a) The annual amount of the tax imposed is at the following rates per square foot of advertising imagery:
(1) $15 per square foot of advertising imagery for an electronic outdoor advertising display that changes images more than once a day; and
(2) $5 per square foot of advertising imagery for any other outdoor advertising display.
(b) If a single space is used for multiple outdoor advertising displays during the course of one reporting period, the advertising host who makes that space available:
(1) must pay the annual tax as if the display that would generate the highest tax liability had been in place for the entire year; and
(2) need not pay an additional tax for any other displays in that space.
*History: Ord. 13-139*
## § 29-4
Balt., Md., Code art. 28, § 29-4 (2026)
Reserved
## § 29-5 Annual reports; Payment of tax.
Balt., Md., Code art. 28, § 29-5 (2026)
(a)
(1) Each advertising host must file a report with the Finance Director on or before July 10 of each year for the preceding tax year (July 1 through June 30).
(2) The report must:
(i) specify the number of separate spaces made available by the advertising host for the exhibition of outdoor advertising displays;
(ii) indicate the location and size of each outdoor advertising display exhibited in the preceding tax year;
(iii) be in a form the Director approves; and
(iv) contain any additional information required by the Director.
(b) The tax imposed by this subtitle is due at the time the report is filed.
*History: Ord. 13-139*
## § 29-6 Interest and civil penalties.
Balt., Md., Code art. 28, § 29-6 (2026)
If an advertising host fails to pay the tax imposed by this subtitle when due, the advertising host 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. 13-139*
## § 29-7 Records.
Balt., Md., Code art. 28, § 29-7 (2026)
Every advertising host must:
(1) keep and maintain complete and accurate records of all of its outdoor advertising displays, 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 Finance Director or other authorized agent, employee, or representative of the City.
*History: Ord. 13-139*
## § 29-8 Tax determination by Director.
Balt., Md., Code art. 28, § 29-8 (2026)
(a) If any advertising host 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 advertising host liable for the tax.
(c)
(1) The Director may then notify the advertising host by mail, sent to that advertising host’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. 13-139*
## § 29-9 Sale or closing of business.
Balt., Md., Code art. 28, § 29-9 (2026)
If an advertising host sells or otherwise closes all or part of its operations:
(1) any tax attributable to the operations sold or closed becomes immediately due and payable; and
(2) within 3 days of the sale or closing, that advertising host must submit the required report and remit the total amount of the tax due.
*History: Ord. 13-139*
## § 29-10 Lien on property.
Balt., Md., Code art. 28, § 29-10 (2026)
The tax, interest, and penalties imposed by this subtitle are a lien on all property, real and personal, of any advertising host liable for their payment.
*History: Ord. 13-139*
## § 29-11 Rules and regulations.
Balt., Md., Code art. 28, § 29-11 (2026)
Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the City General Provisions Article, the Director 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 under 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.
*History: Ord. 13-139*
*History: Text Conformed 02/25/21*
## § 29-12
Balt., Md., Code art. 28, § 29-12 (2026)
Reserved
## § 29-13
Balt., Md., Code art. 28, § 29-13 (2026)
Reserved
## § 29-14 Penalties.
Balt., Md., Code art. 28, § 29-14 (2026)
Any person who violates any provision of this subtitle or of any 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. 13-139*