§ 29-5 Annual reports; Payment 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, § 29-5 (2026)
§ 29-5 Annual reports; Payment of tax.LinkCopy Citation
(a)Report.
(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)Payment due with report.
The tax imposed by this subtitle is due at the time the report is filed.
History: Ord. 13-139