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 (Finance Department)
A BILL ENTITLED
AN ORDINANCE concerning
title
Beverage Container Tax
FOR the purpose of imposing an excise tax on distributors who supply beverages in non-reusable containers; providing for the administration and collection of the tax; defining certain terms; prohibiting certain activities; imposing certain penalties; and generally relating to the taxation of non-reusable beverage containers.
body
BY adding
Article 28 - Taxes
Section(s) 20-1 to 20-13, to be under the new subtitle,
“Subtitle 20. Beverage Container Tax”
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 20. BEVERAGE CONTAINER TAX
§ 201. DEFINITIONS.
(A) IN GENERAL.
IN THIS SUBTITLE, THE FOLLOWING TERMS HAVE THE MEANINGS INDICATED.
(B) BEVERAGE.
(1) IN GENERAL.
“BEVERAGE” MEANS, EXCEPT AS SPECIFIED IN PARAGRAPH (2) OF THIS SUBSECTION, ANY OF THE FOLLOWING:
(I) ANY BEER, ALE, OR OTHER MALT BEVERAGE;
(II) ANY DISTILLED SPIRITS;
(III) ANY WINE, WINE COOLER, OR OTHER WINE PRODUCT;
(IV) ANY FRUIT JUICE WITH LESS THAN 10% NATURAL FRUIT JUICE CONTENT;
(V) ANY READY-TO-DRINK TEA;
(VI) A...
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