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

Exemptions.

Baltimore City Code, Article 28, § 25-4
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
§ 25-4. Exemptions. The tax imposed by this Part 1 does not apply to a telecommunications line furnished to a telecommunications “lifeline service” customer, as defined by the rules of the Federal Communications Commission and the State Public Service Commission. (Ord. 04-726; Ord. 99-441; Ord. 86-606; Ord. 72-165; Ord. 65-675; Ord. 60-570; Ord. 53-902; Ord. 51-088; Ord. 47-108; Ord. 46-745.)
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/25-4Fetched: 10/25/2026

Starting a business in Maryland? Maryland LLC guide: costs and requirements