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Form a Business

Tax imposed.

Baltimore City Code, Article 28, § 21-2
in effect
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§ 21-2. Tax imposed. A tax of 9.5%, to be paid and collected as provided in this subtitle, is levied and imposed on all gross amounts of money that are: (1) paid to the owners or operators of hotels in the City by transient guests or tenants for renting, using, or occupying a room or rooms for sleeping accommodations; (2) paid to hosting platforms by transient guests for booking or otherwise facilitating short-term residential rentals; or (3) paid to hosts by transient guests for providing short-term residential rentals. (Ord. 19-217; Ord. 10-299; Ord. 07-495; Ord. 04-845; Ord. 94-378; Ord. 89-319; Ord. 82-705; Ord. 80-028; Ord. 57-1096.)
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/28/21-2Fetched: 10/25/2026

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