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:  Councilmember Mitchell                                                                                           
 
                     A BILL ENTITLED
 
AN ORDINANCE concerning
Title
Energy Tax - Exemption for Residential Users
 
FOR the purpose of reinstating an exemption from the energy tax for residential users; providing for a special effective date; and generally relating to the imposition and collection of an energy tax.
Body
BY repealing and reordaining, with amendments
Article 28 - Taxes
Section(s) 25-14(e)(1)
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 25.  Public Utilities Taxes
 
                     Part 2.  Energy Tax
 
§ 25-14.  Rates.
 
(e)  Percentage to be paid.
 
For each of the following classes of users, the user is required to pay the following percentage of that year's tax rate:
 
(1)                     residential energy users subject to residential schedules on file with the Public Service Commission of Maryland -
 
- Fiscal [Year] YEARS 2005 and [subsequent] 2006, 25%; FISCAL YEAR 2007 AND SUBSEQUENT,  0%.
 
 
 
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 the date it is enacted for all units of energy delivered after July 1, 2006.
 
dlr06-756~intro/30Mar06
art28/EntgyTxRes'l/aa:me
 
 
dlr06-756~intro/30Mar06
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art28/EntgyTxRes'l/aa:me