Part 1 – Telecommunications Tax
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 25-1 (2026)
§ 25-1 Definitions.LinkCopy Citation
(a)In general.
In this Part 1, the following terms have the meanings indicated.
(b)Place of primary use.
“Place of primary use” has the meaning stated in the Sourcing Act.
(c)Sourcing Act.
“Sourcing Act” means the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116 through 126 (Pub.L. 106-252).
(d)Telecommunications line.
“Telecommunications line” means a wired or wireless connection, identifiable by a unique telephone number, to an exchange, wireless, or other telecommunications service.
(e)Wireless service.
(1)
“Wireless service” means any mobile telecommunications service, as that term is used in the Sourcing Act.
(2)
“Wireless service” includes any:
(i)
cellular telephone service;
(ii)
personal communication service (“PSC”);
(iii)
commercial mobile radio service (“CMRS”); or
(iv)
global system for mobile communications (“GSM”).
History: Ord. 04-726
History: Ord. 22-125
Balt., Md., Code art. 28, § 25-2 (2026)
§ 25-2 Tax imposed.LinkCopy Citation
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.
History: Ord. 46-745
History: Ord. 47-108
History: Ord. 51-088
History: Ord. 53-902
History: Ord. 58-1743
History: Ord. 60-570
History: Ord. 68-112
History: Ord. 69-508
History: Ord. 70-839
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History: Ord. 79-1173
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History: Ord. 86-789
History: Ord. 99-441
History: Ord. 04-726
Balt., Md., Code art. 28, § 25-3 (2026)
§ 25-3 Rate of tax.LinkCopy Citation
The rate of the tax imposed by this Part 1 is:
(1)
$0.40 per month or part of a month for each Centrex local exchange access line or trunk line; and
(2)
$4.00 per month or part of a month for every other telecommunications line, whether a residence, business, PBX local exchange, or other wired or wireless telecommunications line.
History: Ord. 46-745
History: Ord. 47-108
History: Ord. 51-088
History: Ord. 53-902
History: Ord. 58-1743
History: Ord. 60-570
History: Ord. 68-112
History: Ord. 69-508
History: Ord. 70-839
History: Ord. 75-944
History: Ord. 79-1173
History: Ord. 79-1197
History: Ord. 82-818
History: Ord. 86-789
History: Ord. 99-441
History: Ord. 04-726
History: Ord. 06-247
History: Ord. 10-303
Balt., Md., Code art. 28, § 25-4 (2026)
§ 25-4 Exemptions.LinkCopy Citation
The tax imposed by this Part 1 does not apply to a telecommunications line furnished to a telecommunications “lifeline service” customer, as defined by the rules of the Federal Communications Commission and the State Public Service Commission.
History: Ord. 46-745
History: Ord. 47-108
History: Ord. 51-088
History: Ord. 53-902
History: Ord. 60-570
History: Ord. 65-675
History: Ord. 72-165
History: Ord. 86-606
History: Ord. 99-441
History: Ord. 04-726
Balt., Md., Code art. 28, § 25-5 (2026)
§ 25-5 Report and remittance.LinkCopy Citation
(a)In general.
Each person subject to the tax imposed by this Part I must remit the tax to the Director of Finance, together with a monthly report, on or before the 25<sup>th</sup> day of the month following the month for which the tax is due.
(b)Report.
The report must be made under oath, in the form that the Director of Finance requires.
History: Ord. 46-745
History: Ord. 47-108
History: Ord. 51-088
History: Ord. 53-902
History: Ord. 76-141
History: Ord. 99-441
History: Ord. 04-726
Balt., Md., Code art. 28, § 25-6 (2026)
§ 25-6 Records.LinkCopy Citation
Every person who leases, licenses, or sells telecommunications lines subject to the tax imposed by the Part 1 must:
(1)
keep complete and accurate records of all transactions involving those telecommunications lines, as necessary or otherwise required by the Director of Finance to determine whether taxes due under this Part 1 have been paid; and
(2)
make these records available, at all times during business hours, for inspection and audit by authorized representatives of the City.
History: Ord. 04-726
Balt., Md., Code art. 28, § 25-7 (2026)
§ 25-7 Interest and civil penalties.LinkCopy Citation
If a person fails to pay the tax imposed by this Part 1 when due, the person must pay to the Director of Finance, in addition to the tax due:
(1)
interest at the rate of 1% for each month or part of a month that the tax is overdue; and
(2)
a penalty of 10% of the amount of the tax due.
History: Ord. 04-726
Balt., Md., Code art. 28, § 25-8 (2026)
§ 25-8 Rules and regulations.LinkCopy Citation
Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director of Finance may adopt rules and regulations as necessary or appropriate:
(1)
to insure the payment, collection, and accounting of the tax imposed by this Part 1; and
(2)
to define or further define any terms used in this Part 1.
History: Ord. 46-745
History: Ord. 47-108
History: Ord. 51-088
History: Ord. 53-902
History: Ord. 68-112
History: Ord. 99-441
History: Ord. 04-726
History: Text Conformed 02/25/21
Balt., Md., Code art. 28, § 25-9 (2026)
§ 25-9LinkCopy Citation
Reserved
Balt., Md., Code art. 28, § 25-10 (2026)
§ 25-10 Penalties.LinkCopy Citation
Any person who violates any provision of this Part 1or of any rule or regulation adopted under this Part 1, or who makes any false statement or improper return, is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than $1,000 or to imprisonment for not more than 12 months or to both fine and imprisonment for each offense.
History: Ord. 47-108
History: Ord. 53-902
History: Ord. 68-112
History: Ord. 04-726