Accounting system.
Baltimore City Code, Article 27, § 5-2
in effect§ 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.)
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/27/5-2Fetched: 10/25/2026