§ 29-5. Annual reports; Payment of tax.

(a) Report.

(1) Each advertising host must file a report with the Finance Director on or before July 10 of each year for the preceding tax year (July 1 through June 30).

(2) The report must:

(i) specify the number of separate spaces made available by the advertising host for the exhibition of outdoor advertising displays;

(ii) indicate the location and size of each outdoor advertising display exhibited in the preceding tax year;

(iii) be in a form the Director approves; and

(iv) contain any additional information required by the Director.

(b) Payment due with report.

The tax imposed by this subtitle is due at the time the report is filed.