# § 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.

## § 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*