<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 25-2 Tax imposed.">
  <section prefix="§" num="25-2" heading="Tax imposed.">
    <text>A tax is levied and imposed on each person who leases, licenses, or sells a telecommunications line to any customer:</text>
    <para num="(1)">for wired service, whose  billing address or fixed service address is in the City; or</para>
    <para num="(2)">for wireless service, whose place of primary use is in the City.</para>
    <annotation type="Prior Codifications">City Code, 1950, art. 37, §76(1st sen.)</annotation>
    <annotation type="Prior Codifications">1966, art. 28, §95(a)(2nd cl.)</annotation>
    <annotation type="Prior Codifications">1976/83, art. 28, §55(a)</annotation>
    <annotation type="History">Ord. 46-745</annotation>
    <annotation type="History">Ord. 47-108</annotation>
    <annotation type="History">Ord. 51-088</annotation>
    <annotation type="History">Ord. 53-902</annotation>
    <annotation type="History">Ord. 58-1743</annotation>
    <annotation type="History">Ord. 60-570</annotation>
    <annotation type="History">Ord. 68-112</annotation>
    <annotation type="History">Ord. 69-508</annotation>
    <annotation type="History">Ord. 70-839</annotation>
    <annotation type="History">Ord. 75-944</annotation>
    <annotation type="History">Ord. 79-1173</annotation>
    <annotation type="History">Ord. 79-1197</annotation>
    <annotation type="History">Ord. 82-818</annotation>
    <annotation type="History">Ord. 86-789</annotation>
    <annotation type="History">Ord. 99-441</annotation>
    <annotation type="History">Ord. 04-726</annotation>
  </section>
</baltimore-city-law>
