<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 29-3 Amount of tax.">
  <section prefix="§" num="29-3" heading="Amount of tax.">
    <para num="(a)" heading="In general.">The annual amount of the tax imposed is at the following rates per square foot of advertising imagery:<para num="(1)">$15 per square foot of advertising imagery for an electronic outdoor advertising display that changes images more than once a day; and</para>
      <para num="(2)">$5 per square foot of advertising imagery for any other outdoor advertising display.</para>
    </para>
    <para num="(b)" heading="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:<para num="(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</para>
      <para num="(2)">need not pay an additional tax for any other displays in that space.</para>
    </para>
    <annotation type="History">Ord. 13-139</annotation>
  </section>
</baltimore-city-law>
