MD HB1508

Authorizes the Mayor and City Council of Baltimore City to impose a local sales tax on retail sales of tangible personal property and taxable services within the city

Caps the maximum local sales tax rate at 2% of the taxable price, which would be charged in addition to the existing state sales and use tax

Requires Baltimore City to provide the Comptroller at least 6 months advance notice before implementing or changing the sales tax rate

Directs the Comptroller to collect and administer the local tax in the same manner as the state sales tax, then distribute the revenue to Baltimore City

Effective date: July 1, 2025