Baltimore City Council
File #: 13-0213    Version: 0 Name: Change to Grow: 10-Year Plan - Excise Tax on Passenger-for-Hire Services
Type: Ordinance Status: Enacted
File created: 4/22/2013 In control: City Council
On agenda: Final action: 6/18/2013
Enactment #: 13-135
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.
Sponsors: City Council President (Administration)
Indexes: Change to Grow: 10-Year Plan, Excise Tax, Passenger-for-hire services
Attachments: 1. BDC - 13-0213.pdf, 2. 13-0213 - 1st Reader.pdf, 3. Law - 13-0213.pdf, 4. Downtown Partnership - 13-0213.pdf, 5. Finance - 13-0213.pdf, 6. 13-0213 - 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 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...

Click here for full text