Explanation: Capitals indicate matter added to existing law.
[Brackets] indicate matter deleted from existing law.
* Warning: This is an unofficial, introductory copy of the bill.
The official copy considered by the City Council is the first reader copy.
Introductory*
City of Baltimore
Council Bill
Introduced by: The Council President
At the request of: The Administration (Department of Finance)
A Bill Entitled
An Ordinance concerning
title
Passenger-for-Hire Services Tax - Corrective
For the purpose of correcting provisions governing the City’s passenger-for-hire excise tax to conform with limitations imposed by State law; providing for a special effective date; and generally relating to the imposition and collection of an excise tax on passenger-for-hire services.
body
By repealing and reordaining, with amendments
Article 28 - Taxes
Sections 24-1(d)(1) and 24-2 through 24-5
Baltimore City Code
(Edition 2000)
Section 1. Be it ordained by the Mayor and City Council of Baltimore, That the Laws of Baltimore City read as follows:
Baltimore City Code
Article 28. Taxes
Subtitle 24. Passenger-for-Hire Services
§ 24-1. Definitions.
(d) Passenger-for-hire service.
(1) In general.
“Passenger-for-hire service” means any taxicab service, limousine service, sedan service, or transportation network service that, for remuneration, transports passengers within[,] or from[, or to] Baltimore City.
§ 24-2. Tax imposed.
An excise tax is levied and imposed on every person who operates a passenger-for-hire service within[,] or from[, or to] Baltimore City.
§ 24-3. Amount of tax.
The amount of the tax imposed is 25¢ for each [passenger being transported, for a fee, on any 1] trip:
(1) between points within Baltimore City; or
(...
Click here for full text