Baltimore Decoded

Accessible Law for All People

Local Income Tax

This is Subtitle 18 of the Baltimore City Code, titled “Local Income Tax.” It is part of Article 28, titled “Taxes.” It contains 3 laws.

Editor's Note: Ordinance 04-727 amended § 16-1 to increase the tax rate and added a new § 16-2. Section 3 of Ord. 04-727 provides that the Ordinance “takes effect on September 1, 2004, as to any instrument conveying title or securing a debt that contains a notary acknowledgment dated on or after September 1, 2004, and is presented for recordation on or after September 1, 2004.”
§ 18-1
Tax imposed.
§ 18-2
Rate of tax.
§ 18-3
Administration.