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Form a Business

Tax imposed.

Baltimore City Code, Article 28, § 25-2
in effect
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§ 25-2. Tax imposed. A tax is levied and imposed on each person who leases, licenses, or sells a telecommunications line to any customer: (1) for wired service, whose billing address or fixed service address is in the City; or (2) for wireless service, whose place of primary use is in the City. (Ord. 04-726; Ord. 99-441; Ord. 86-789; Ord. 82-818; Ord. 79-1197; Ord. 79-1173; Ord. 75-944; Ord. 70-839; Ord. 69-508; Ord. 68-112; Ord. 60-570; Ord. 58-1743; 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/28/25-2Fetched: 10/25/2026

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25-2 | Corpus