MD SB1037

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 city limits

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

Requires Baltimore City to provide the Comptroller at least 6 months advance notice before imposing or altering 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

Takes effect July 1, 2025