# § 25-6 Records.

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

## § 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*