§ (40). Additional taxing powers.

(a) In general.

To have and exercise, within the limits of Baltimore City, in addition to any and all taxing powers heretofore granted by the General Assembly of Maryland to the Mayor and City Council of Baltimore, the power to tax to the same extent as the State of Maryland has or could exercise said power within the limits of Baltimore City as a part of its general taxing power; and to provide by ordinance for the imposition, assessment, levy and collection of any tax or taxes authorized by this subsection; and from time to time to grant exemptions and to modify or repeal existing or future exemptions, provided, however, that any tax on distilled spirits shall not exceed $.50 per wine gallon of 100 proof or less and any tax on alcoholic beverages imposed under the authority of this section shall expire as of December 31, 1955, but nothing in this section shall be construed to prevent the collection of taxes imposed on alcoholic beverages after said date if said taxes are due and payable on or before December 31, 1955.

(b) Limitations.

The Mayor and City Council of Baltimore shall not have the power to impose any tax upon intangible personal property or upon the subject matter of

Sections 242 to 261 of Article 56 of the Code of Public General Laws of Maryland (gasoline tax);

Section 74 of Article 66½ (motor vehicle registration);

Section 25A of Article 66½ (titling tax);

Sections 293 and 294 of Article 56 and Section 218 of Article 81 (motor vehicle taxation);

Section 7(32) of Article 81 (Class A and Class D Motor Vehicles);

Sections 222 to 258 of Article 81 (tax on incomes);

Article 78B (horse racing and pari-mutuel betting);

Sections 141 and 143 of Article 81 (bonus tax);

Sections 144 to 147 of Article 81 (tax on franchise to be a corporation);

Section 5 of Article 23 (recording corporate papers);

Section 94 of Article 81 (deposits of savings banks);

Sections 101 to 103F of Article 81 (insurance premiums);

Sections 109 to 140 of Article 81 (inheritances);

Article 62A (estate tax); or

Section 104 of Article 81 (tax on commissions of executors and administrators);

but the limitations herein shall not apply to any tax levied or imposed upon the gross receipts of any person, association or corporation other than the gross receipts of corporations taxed under Section 95 of Article 81 of the Code, savings banks, insurance companies, safe deposit and trust companies, and the gross receipts of a person, association or corporation conducting race meetings; provided, however, that Baltimore City, in taxing the receipts from motor vehicles operations, may only tax receipts from operations of motor vehicles having a permit or permits from the Public Service Commission of Maryland authorizing both the taking on and discharging of passengers at more than one point within Baltimore City and/or the transportation of passengers between two or more points within said City.

Subject to the limitations herein provided, the powers herein granted to the Mayor and City Council of Baltimore shall be in addition to any powers which it now has and nothing herein shall be construed in any way to impair or diminish the powers now possessed by the Mayor and City Council of Baltimore; and the collection of any tax or taxes heretofore imposed under the authority of Chapter 1 of the Acts of the Extraordinary Session of 1945 or Chapter 1 of the Acts of the Extraordinary Session of 1947, shall not be affected hereby.

(d) Section prevails over inconsistent provisions.

The restrictions contained in Section 1 of Article 66½ , Section 218 of Article 81 and Sections 8A, 293 and 294 of Article 56 of the Annotated Code of Maryland, shall not restrain or limit the exercise by the Mayor and City Council of Baltimore of the powers herein granted to tax gross receipts, and to the extent of any inconsistency in said sections and this subsection (40), the provisions of this subsection (40) shall prevail; and all other laws, or parts of laws, inconsistent with the provisions of this subsection (40) be and they are hereby repealed to the extent of any such inconsistency.

(e) Hotel room tax – Portion dedicated for tourism promotion.

(1) For each fiscal year beginning on or after July 1, 1997 but before July 1, 2022, the Mayor and City Council shall appropriate from its General Fund to Visit Baltimore for the marketing and operation of the Convention Center and tourism promotion an amount equal to at least 40% of the proceeds of any hotel room tax imposed.

(2) If the appropriation made for any fiscal year pursuant to paragraph (1) of this subsection is less than the amount required when compared to actual receipts for the completed fiscal year, the difference shall be added to the appropriation to be made for the second succeeding fiscal year. If the appropriation made for any fiscal year pursuant to paragraph (1) of this subsection is more than the amount required when compared to actual receipts for the completed fiscal year, the difference may be deleted from the appropriation to be made for the second succeeding fiscal year.

(f) Hotel room tax – Exemption for certain lodging at corporate facilities.

A hotel room tax authorized under this section does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:

(1) is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization;

(2) provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and

(3) does not offer lodging services to the general public.