Baltimore City - Sales Tax - Authorization

This bill authorizes Baltimore City to impose a new retail sales tax on goods and services sold within the city limits, with a maximum rate of 2%. It requires the city's mayor and council to pass the tax by local law and provide the state Comptroller with six months' notice before implementation or rate changes. The tax revenue would remain with Baltimore City rather than being distributed to the state, providing a new local funding source for city services. This directly affects Baltimore businesses and consumers purchasing taxable goods and services within city boundaries.