<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 29-5 Annual reports; Payment of tax.">
  <section prefix="§" num="29-5" heading="Annual reports; Payment of tax.">
    <para num="(a)" heading="Report.">
      <para num="(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).</para>
      <para num="(2)">The report must:<para num="(i)">specify the number of separate spaces made available by the advertising host for the exhibition of outdoor advertising displays;</para>
        <para num="(ii)">indicate the location and size of each outdoor advertising display exhibited in the preceding tax year;</para>
        <para num="(iii)">be in a form the Director approves; and</para>
        <para num="(iv)">contain any additional information required by the Director.</para>
      </para>
    </para>
    <para num="(b)" heading="Payment due with report.">The tax imposed by this subtitle is due at the time the report is filed.</para>
    <annotation type="History">Ord. 13-139</annotation>
    <annotation type="Editor's Notes">This subtitle was enacted by Ord. 13-139, effective July 20, 2013.  Section 3 of that Ordinance provides that “the first report and a prorated tax payment under [§ 29-5] are due on or before July 10, 2014, for the period beginning on the effective date of this Ordinance through June 30, 2014”.</annotation>
  </section>
</baltimore-city-law>
