Baltimore City Council
File #: 08-0179    Version: 0 Name: Parking Tax - Tax Rate
Type: Ordinance Status: Enacted
File created: 8/11/2008 In control: City Council
On agenda: Final action: 9/19/2008
Enactment #: 08-70
Title: Parking Tax - Tax Rate FOR the purpose of establishing a new, uniform tax rate for parking a motor vehicle on a parking lot or in a garage; providing for a special effective date; and generally relating to the imposing and administration of the parking tax.
Sponsors: City Council President (Administration)
Indexes: Parking, Rate, Tax
Attachments: 1. 08-0179 - 1st Reader.pdf, 2. Parking Authority - 08-0179.pdf, 3. Finance - 08-0179.pdf, 4. Law - 08-0179.pdf, 5. Transportation - 08-0179.pdf, 6. 08-0179 - 3rd Reader.pdf
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 Transportation)                                           
 
      A BILL ENTITLED
 
AN ORDINANCE concerning
Title
Parking Tax - Tax Rate
 
FOR the purpose of establishing a new, uniform tax rate for parking a motor vehicle on a parking lot or in a garage; providing for a special effective date; and generally relating to the imposing and administration of the parking tax.
Body
BY repealing and reordaining, with amendments
  Article 28 - Taxes
  Section(s) 22-3
  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 22.  Parking Tax
 
ยง 223.  Rate of tax.
 
  [(a)  Effective July 1, 2002.
 
     (1) In general.
 
For the period July 1, 2002, through June 30, 2003, the rate of the tax is as stated in this subsection.
 
 
            (2) Hourly, daily, or weekly.
 
For parking on an hourly, daily, or weekly basis, the tax is 11% of the fee or other consideration received, directly or indirectly, for or in connection with that parking.
 
     (3) Monthly or longer.
 
For parking on a monthly or longer basis, the tax is $14 a month.]
 
  [(b)  Effective July 1, 2003.
 
     (1) In general.
 
Effective July 1, 2003, the rate of the tax is as stated in this subsection.
 
     (2) Hourly, daily, or weekly.
 
For parking on an hourly, daily, or weekly basis, the tax is 12% of the fee or other consideration received, directly or indirectly, for or in connection with that parking.
 
     (3)  Monthly or longer.
 
For parking on a monthly or longer basis, the tax is $15 a month.]
 
FOR ALL PARKING, WHETHER ON AN HOURLY, DAILY, WEEKLY, MONTHLY, OR LONGER BASIS, THE TAX IS 15.5% OF THE FEE OR OTHER CONSIDERATION RECEIVED, DIRECTLY OR INDIRECTLY, FOR OR IN CONNECTION WITH THAT PARKING.
 
  SECTION 2.  AND BE IT FURTHER ORDAINED, That the catchlines contained in this Ordinance are not law and may not be considered to have been enacted as a part of this or any prior Ordinance.
 
  SECTION 3.  AND BE IT FURTHER ORDAINED, That this Ordinance takes effect on July 1, 2008, or, if later, the date this Ordinance is enacted.
 
dlr08-268~intro/06Aug08
art28/PrkngTx/aa:me
 
 
dlr08-268~intro/06Aug08
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art28/PrkngTx/aa:me