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Form a Business

Rate of tax.

Baltimore City Code, Article 28, § 28-3
in effect
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§ 28-3. Rate of tax. The tax rate is 15% of the value in money of the controlled substance as evidenced by the actual money or money value consideration for its sale, or use, storage, or consumption or by its street value at or about the time of the taxable event. (Ord. 86-687.)
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/28/28-3Fetched: 10/25/2026

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

28-3 | Corpus