<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 25-3 Rate of tax.">
  <section prefix="§" num="25-3" heading="Rate of tax.">
    <text>The rate of the tax imposed by this Part 1 is:</text>
    <para num="(1)">$0.40 per month or part of a month for each Centrex local exchange access line or trunk line; and</para>
    <para num="(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.</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>
    <annotation type="History">Ord. 06-247</annotation>
    <annotation type="History">Ord. 10-303</annotation>
    <annotation type="Editor's Notes">
              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.
            </annotation>
  </section>
</baltimore-city-law>
