# § 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.

## § 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*