Baltimore Decoded

Accessible Law for All People

Taxes

This is Article 28 of the Baltimore City Code, titled “Taxes.” It contains 207 laws divided across 24 structures.

Editor's Note: Ordinance 06-245 repealed former Subtitle 15 {“Cuts in Pavements”}, Subtitle 21 {“Permits for Digging Up Streets – Unpaved Streets”}, and Subtitle 22 {“Permits for Digging Up Streets – Paved Streets”} and enacted this new Subtitle 15 {“Street Cuts”} in their stead.
1
Oaths
2
Lien Certificates
3
Refunds
4
Collections
6
Discounts, Interest, and Penalties
7
Semiannual Payments for Owner-Occupied Dwellings
8
Tax Sales
9
Exemptions
10
Credits
12
Payments in Lieu of Taxes: Hotel Facilities in Urban Renewal Areas
16
Recordation Tax
17
Transfer Tax
18
Local Income Tax
19
Admissions and Amusement Tax
20
Beverage Container Tax
21
Hotel Room Tax
22
Parking Tax
23
Pole License Fee
24
Passenger-for-Hire Services
25
Public Utilities Taxes
26
911 Telephone Fee
27
Tobacco Tax
28
Sales or Use Tax on Controlled Dangerous Substances
29
Outdoor Advertising