In this Part 1, the following terms have the meanings indicated. “Place of primary use” has the meaning stated in the Sourcing Act. “Sourcing Act” means the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116 through 126 (Pub.L. 106-252). “Telecommunications line” means a wired or wireless connection, identifiable by a unique telephone number, to an exchange, wireless, or other telecommunications service. “Wireless service” means any mobile telecommunications service, as that term is used in the Sourcing Act. “Wireless service” includes any:cellular telephone service; personal communication service (“PSC”); commercial mobile radio service (“CMRS”); or global system for mobile communications (“GSM”). Ord. 04-726 Ord. 22-125

A tax is levied and imposed on each person who leases, licenses, or sells a telecommunications line to any customer: for wired service, whose billing address or fixed service address is in the City; or for wireless service, whose place of primary use is in the City. City Code, 1950, art. 37, §76(1st sen.) 1966, art. 28, §95(a)(2nd cl.) 1976/83, art. 28, §55(a) Ord. 46-745 Ord. 47-108 Ord. 51-088 Ord. 53-902 Ord. 58-1743 Ord. 60-570 Ord. 68-112 Ord. 69-508 Ord. 70-839 Ord. 75-944 Ord. 79-1173 Ord. 79-1197 Ord. 82-818 Ord. 86-789 Ord. 99-441 Ord. 04-726

The rate of the tax imposed by this Part 1 is: $0.40 per month or part of a month for each Centrex local exchange access line or trunk line; and $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. City Code, 1950, art. 37, §76(1st sen.) 1966, art. 28, §95(a)(2nd cl.) 1976/83, art. 28, §55(a) Ord. 46-745 Ord. 47-108 Ord. 51-088 Ord. 53-902 Ord. 58-1743 Ord. 60-570 Ord. 68-112 Ord. 69-508 Ord. 70-839 Ord. 75-944 Ord. 79-1173 Ord. 79-1197 Ord. 82-818 Ord. 86-789 Ord. 99-441 Ord. 04-726 Ord. 06-247 Ord. 10-303 This section was amended by Ord. 10-303. Sections 3 and 4 of that Ordinance provide as follows Section 3. And be it further ordained, That the tax rates established in ... this Ordinance, as applied to members of the Maryland Hospital Association and members of the Maryland Independent College and University Association, may not be increased as long as the Memorandum of Understanding between the City and these Associations is in effect and the Associations are in compliance with the terms and conditions of the Memorandum of Understanding. Section 4. And be it further ordained, That the tax rates established in ... this Ordinance may not be increased for residential customers as long as the Memorandum of Understanding referred to in Section 3 of this Ordinance is in effect and the Associations are in compliance with its terms and conditions.

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. City Code, 1950, art. 37, §76(3rd sen.) 1966, art. 28, §95(c) 1976/83, art. 28, §55(c) Ord. 46-745 Ord. 47-108 Ord. 51-088 Ord. 53-902 Ord. 60-570 Ord. 65-675 Ord. 72-165 Ord. 86-606 Ord. 99-441 Ord. 04-726

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^th day of the month following the month for which the tax is due. The report must be made under oath, in the form that the Director of Finance requires. City Code, 1950, art. 37, §76(2nd sen.) 1966, art. 28, §95(b) 1976/83, art. 28, §55(b) Ord. 46-745 Ord. 47-108 Ord. 51-088 Ord. 53-902 Ord. 76-141 Ord. 99-441 Ord. 04-726

Every person who leases, licenses, or sells telecommunications lines subject to the tax imposed by the Part 1 must: 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 make these records available, at all times during business hours, for inspection and audit by authorized representatives of the City. Ord. 04-726

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: interest at the rate of 1% for each month or part of a month that the tax is overdue; and a penalty of 10% of the amount of the tax due. Ord. 04-726

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: to insure the payment, collection, and accounting of the tax imposed by this Part 1; and to define or further define any terms used in this Part 1. City Code, 1950, art. 37, §76(2nd par.) 1966, art. 28, §95(d) 1976/83, art. 28, §55(d) Ord. 46-745 Ord. 47-108 Ord. 51-088 Ord. 53-902 Ord. 68-112 Ord. 99-441 Ord. 04-726 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

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. City Code, 1950, art. 37, §77, 1966, art. 28, §96 1976/83, art. 28, §56 Ord. 47-108 Ord. 53-902 Ord. 68-112 Ord. 04-726