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
Change to Grow: 10-Year Plan - Excise Tax on Passenger-for-Hire Services
FOR the purpose of substituting the gross receipts tax imposed on certain public passenger vehicles with a transactional excise tax on certain passenger-for-hire services; setting the amount of the tax; specifying certain exceptions; providing for the administration of the tax; authorizing the adoption of rules and regulations governing the tax and its administration; requiring certain reports and record keeping; imposing certain interest, civil penalties, and criminal penalties; defining certain terms; clarifying, and conforming related language; providing for a special effective date; and generally relating to the imposition and collection of an excise tax on public passenger motor vehicles.
body
BY repealing and reordaining, with amendments
Article 28 - Taxes
Subtitle 24
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. Public Passenger Vehicle Gross Receipts Tax]
SUBTITLE 24. PASSENGER-FOR-HIRE SERVICES
ยง 24-1. DEFINITIONS.
(A) IN GENERAL.
IN THIS SUBTITLE, THE FOLLOWING TERMS HAVE THE ME...
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