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Form a Business

Record Keeping.

COBRA, 05.19.01.12
in effect
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.12 Record Keeping. A. A retailer must keep complete and accurate records of all transactions involving exempt and non-exempt checkout bags. B. A retailer must provide documentation that supports the retailer’s general accounting system. C. The retailer’s records must be available for inspection and audit by the City during all business hours.
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/cobra/05.19.01.12Fetched: 10/25/2026

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

.12 | Corpus