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
Hotel Room Tax - Clarification
FOR the purpose of defining certain terms to clarify and conform certain provisions; providing for a special effective date; and generally related to the application of the hotel room tax.
Body
BY repealing and reordaining, with amendments
Article 28 - Taxes
Section(s) 21-1
Baltimore City Code
(Edition 2000)
Preamble
The obvious intent of the original and existing Hotel Room Tax law is to levy the tax on all payments by transient hotel guests or tenants made in furtherance of the rental of hotel rooms. The purpose of this technical amendment is to affirm that intent by clarifying the technical scope of certain terms used in the law, thus facilitating the full and proper collection of the tax as originally intended.
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 21. Hotel Room Tax
ยง 21-1. Definitions.
(a) In general.
[As used in] IN this subtitle[:], THE FOLLOWING TERMS HAVE THE MEANINGS INDICATED.
(B) GROSS AMOUNTS OF MONEY.
"GROSS AMOUNTS OF MONEY" MEANS THE TOTAL GROSS PAYMENTS OF ANY KIND OR CHARACTER (INCLUDING CASH, CREDIT, PROPERTY, AND SERVICES), RECEIVED IN A RETAIL ...
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