# § 25-2 Tax imposed.

Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.

## § 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.

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