# 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.
## § 25-1 Definitions.
Balt., Md., Code art. 28, § 25-1 (2026)
(a) In this Part 1, the following terms have the meanings indicated.
(b) “Place of primary use” has the meaning stated in the Sourcing Act.
(c) “Sourcing Act” means the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116 through 126 (Pub.L. 106-252).
(d) “Telecommunications line” means a wired or wireless connection, identifiable by a unique telephone number, to an exchange, wireless, or other telecommunications service.
(e)
(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*
## § 25-2 Tax imposed.
Balt., Md., Code art. 28, § 25-2 (2026)
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*
*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*
## § 25-3 Rate of tax.
Balt., Md., Code art. 28, § 25-3 (2026)
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*
## § 25-4 Exemptions.
Balt., Md., Code art. 28, § 25-4 (2026)
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*
## § 25-5 Report and remittance.
Balt., Md., Code art. 28, § 25-5 (2026)
(a) 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 25th day of the month following the month for which the tax is due.
(b) 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*
## § 25-6 Records.
Balt., Md., Code art. 28, § 25-6 (2026)
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*
## § 25-7 Interest and civil penalties.
Balt., Md., Code art. 28, § 25-7 (2026)
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*
## § 25-8 Rules and regulations.
Balt., Md., Code art. 28, § 25-8 (2026)
Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the City General Provisions Article, 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*
## § 25-9
Balt., Md., Code art. 28, § 25-9 (2026)
Reserved
## § 25-10 Penalties.
Balt., Md., Code art. 28, § 25-10 (2026)
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*