§ 21-6 — Refunds
Baltimore City Code (current through Ord. 26-129 (July 17, 2026); publication of Oct. 18, 2026) · Baltimore City Code, Article 28, § 21-6
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§ 21-6. Refunds.
(a) In general. Whenever any person erroneously, illegally, or unconstitutionally has paid the tax imposed by this subtitle, or whenever any person has paid the tax imposed by this subtitle in connection with a room or rooms in a hotel which such person has rented, used, or occupied for a period of 90 consecutive days or more, the Director of Finance shall refund the amount of such tax so paid upon receipt by him of a properly executed application stating good and sufficient grounds for any such refund. (b) Application. Any such application: (1) must be filed within 3 years from the date when the tax is paid; (2) must contain such information and be in such form as may be required or approved by the Director of Finance; and (3) must be signed by both the persons having paid the tax and the proper officer or officers of the particular hotel involved.
(Ord. 76-141; Ord. 61-908.)