Billboard Company Fails in Challenge to Baltimore Outdoor Ad Tax

A Baltimore outdoor advertising tax is constitutional and applies to billboard owners like Clear Channel Outdoor LLC, the Maryland Tax Court said in an opinion publicly released Monday.

Clear Channel argued it wasn’t an “advertising host” under the city code because the company’s advertising clients didn’t own the billboards. “The advertiser, however, does choose which advertisements, including the layout, design, and text that is placed on the Billboards,” the court said.

“Clear Channel’s argument that, ‘the advertisers do nothing with the billboards,’ is bold,” the court said.

Neither has Clear Channel pointed to legislative history to support its ...