For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

§ 5-2 — Accounting system

Baltimore City Code (current through Ord. 26-129 (July 17, 2026); publication of Oct. 18, 2026) · Baltimore City Code, Article 27, § 5-2

Corpus is an independent public-information project, not the official City of Baltimore website. Stable reference URL

§ 5-2. Accounting system.

(a) In general. The accounting system for the stormwater utility: (1) shall conform to generally accepted principles of utility accounting; and (2) shall be kept on the accrual basis and in the manner prescribed under City Charter Article VII, § 11 {“Department of Finance: accounting”}. (b) Revenue records by class. The records of revenues of the stormwater utility shall be kept so that the fees imposed on each class of property, according to the rate schedules adopted under this article, can be determined.

(Ord. 13-143.)