Sale or closing of business.
Baltimore City Code, Article 28, § 29-9
in effect§ 29-9. Sale or closing of business.
If an advertising host sells or otherwise closes all or part of its operations:
(1) any tax attributable to the operations sold or closed becomes immediately due and payable; and
(2) within 3 days of the sale or closing, that advertising host must submit the required report and remit the total amount of the tax due.
(Ord. 13-139.)
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/28/29-9Fetched: 10/25/2026