Amount of tax.
Baltimore City Code, Article 28, § 29-3
in effect§ 29-3. Amount of tax.
(a) In general.
The annual amount of the tax imposed is at the following rates per square foot of advertising imagery:
(1) $15 per square foot of advertising imagery for an electronic outdoor advertising display that changes images more than once a day; and
(2) $5 per square foot of advertising imagery for any other outdoor advertising display.
(b) Tax for a single space.
If a single space is used for multiple outdoor advertising displays during the course of one reporting period, the advertising host who makes that space available:
(1) must pay the annual tax as if the display that would generate the highest tax liability had been in place for the entire year; and
(2) need not pay an additional tax for any other displays in that space.
(Ord. 13-139.)
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/29-3Fetched: 10/25/2026