§ 22-4. Exceptions.

(a) Exemption for residence parking.

The tax imposed by this subtitle does not apply to residential parking by:

(1) the tenant of a single-family dwelling, multi-family dwelling, or apartment dwelling, if the parking is provided for in the lease or in a separate agreement between the landlord and the tenant, whether the parking fee or other consideration is paid to the landlord or to the operator of the parking lot or garage; or

(2) the owner or occupant of a condominium unit, if the parking is provided for in an agreement between the condominium association and the owner or occupant, whether the parking fee or other consideration is paid to the condominium association or to the operator of the parking lot or garage.

(b) Publicly owned meters.

The tax imposed by this subtitle does not apply to publicly owned metered parking spaces.

(c) Reduction for nonprofits.

Nonprofit parking lot operators whose monthly parking fee is less than or equal to the monthly parking tax may apply to the Board of Estimates for a reduction of their tax burden.