§ 20-9. District special assessment.

(a) In general.

(1) The Board of Estimates shall obtain from the Director of Finance the "assessable base" of the District, which shall include a listing by individual assessed business and a calculation of the sum of assessments on assessed businesses subject to the District special assessment.

(2) The District special assessment shall be levied on all assessed businesses at a uniform rate.

(3) The Board of Estimates shall ensure that the District special assessment proposed in the financial plan is sufficient to pay for the annual expenses of the District.

(4) The Board of Estimates shall determine with finality the assessable base on which the District special assessment will be levied.

(b) Assessment; Collection; Enforcement.

(1) Funding for Association operations shall be provided by the District special assessment levied on assessed businesses as determined under subsection (a) of this section.

(2) The District special assessment shall be assessed and collected in conjunction with the City hotel tax assessed and collected by the City, unless otherwise established by the Board of Estimates.

(3) Except as otherwise provided in this subtitle:

(i) the District special assessment shall be enforced in the same way as the City hotel tax is enforced; and

(ii) all provisions that apply to assessments, refunds, collections, and enforcement of the City hotel tax shall apply to the District special assessment.

The District special assessment shall be determined as follows:

(1) The rate of any District special assessment must be approved by a two-thirds vote of the District Management Committee's members voting at a meeting at which a quorum is present.

(2) For the first full budget year, the rate of the District special assessment shall be set to raise revenues estimated to equal the costs of establishing the District and implementing the initial financial plan.

(3) Subject to paragraph (1) of this subsection, for any year after the first full budget year, the rate of the District special assessment may be adjusted to yield revenues estimated to equal the costs of administering the District as set forth in the financial plan.

(d) Exemptions from assessment.

(1) All exemptions that exist for the City hotel tax shall apply to the District special assessment.

(2) At the request of a customer and on receipt of supporting documentation, assessed businesses may grant an exemption from the District special assessment for room nights booked pursuant to contracts executed prior to the establishment date of the District.

(e) Assessed businesses may pass assessment on to customers.

(1) The District special assessment is levied upon and is a direct, sole obligation of the assessed business.

(2) The assessed business may, in its discretion, pass the District special assessment on to its customers, provided that:

(i) the amount of the District special assessment is disclosed in advance to the customer and separately stated from the amount of consideration charged and any other applicable taxes; and

(ii) each customer receives a receipt for payment from the assessed business disclosing the District special assessment payment as the "Baltimore Tourism Assessment".