§ 29-3 Amount of tax.
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, § 29-3 (2026)
§ 29-3 Amount of tax.LinkCopy Citation
(a)In general.
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)Tax for a single space.
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