Frequently Asked Questions
Q. What special taxes does Baltimore County impose?
A. Baltimore County imposes taxes on mobile homes, hotel/motel occupancy, telephone service, electricity usage, real property transfers, and for the "911" emergency call system.
- Motel and Hotel Tax Exemption Certificate (PDF)
- Motel and Hotel Tax Collection Report (PDF)
- Manufactured Homes, Mobile Homes and Trailer Tax Collection Report (PDF)
Q. What are the rates charged for these special taxes?
A. Following are the rates charged:
- Mobile homes – seven percent of the gross rent paid, not to exceed $20 a month.
- Hotel/motel occupancy – eight percent of the room rate.
- Telephone service – eight percent of monthly charges on non-exempt properties.
- Electricity usage – $0.0053 per kWh of electricity delivered to non-residential, non-exempt retail customers. The rate is $0.00375 per kWh of electricity delivered to large manufacturing customers.
- Real property transfers – 1.5 percent of the purchase price (with an exclusion on the first $22,000 of residential transfers) and recordation taxes of $2.50 per $500 of value (or portion thereof).
- 911 Emergency Telephone Fee – $.75 per month applied to the telephone bill.
Q. What additional exemptions are available for non-profit organizations?
A. There are exemptions available for electrical and telephone taxes. Contact the Office of Budget and Finance for an exemption form at 410-887-4100.
Q. What number can I call to get more information about miscellaneous taxes?
A. Call Taxpayers' Services at 410-887-2403. Press zero for a Customer Service Representative.
Revised April 22, 2016