# Regulation .06 Taxpayer Identification Number.

Current through 2026-01-20. Source: COBRA Register Volume 04, Issue 02. Published by the Baltimore City Department of Legislative Reference.

## Regulation .06 Taxpayer Identification Number.

Balt., Md., COBRA § 05.19.01.06 (2026)

A. A retailer must apply to the Baltimore Finance Department for a taxpayer identification (ID) number.

B. The provided ID shall uniquely identify each eligible retailer location.

C. Chain retailers must request individual tax ID per location.