Introduced by: The Council President
At the request of: The Administration (Department of Finance)
A Bill Entitled
An Ordinance concerning
title
Hotel Tax - Short Term Rentals and Hosting Intermediaries
For the purpose of clarifying what types of rented sleeping accommodations are subject to the City’s hotel tax; extending the hotel tax to certain transactions facilitated by hosting intermediaries; defining certain terms; clarifying and conforming related provisions; and generally related to the hotel tax.
body
By repealing and reordaining, with amendments
Article 28 - Taxes
Section 21-1, 21-2, and 21-4(a)
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 21. Hotel Room Tax
§ 21-1. Definitions.
(a) In general.
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 transaction for which real property is rented,] whether received in money or otherwise, without any deduction for charges or other amounts for any services necessary to complete the transaction.
(c) Hosting intermediary.
“Hosting intermediary” means a person, other than an owner or operator of a hotel, who charges any fee for facilitating the sale or use of sleeping accommodations in a hotel.
(d) [(c)] Hotel.
(1) In general.
“Hotel” means a building containing sleeping accommodations for [more than 5 persons and open to the transient public] 1 or more transient guests or tenants.
(2) Inclusions.
“Hotel” includes, by way...
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