# § 6-404 Reduced fee for certain tax exempt entities.

Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.

## § 6-404 Reduced fee for certain tax exempt entities.

Balt., Md., Code § 6-404 (2026)

(a) This section applies to an entity described in subsection (b) of this section only as long as that entity maintains tax exempt status under § 501(c)(3) of the Internal Revenue Code.

(b) For the following tax exempt entities, the annual license fee may not exceed $50:

  (1) any charitable food facility that provide meals to low-income individuals for no charge, such as soup kitchens, soup pantries, or shelter homes;

  (2) any youth organization whose membership is composed of minors and that operates temporary facilities for the purpose of raising funds to support the organization; and

  (3) any child group day care center that is licensed to provide care and supervision to school age and preschool age children.

*History: Ord. 99-548*

*History: Ord. 06-185*