§ 27-4 When payable; Monthly reports.
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 27-4 (2026)
§ 27-4 When payable; Monthly reports.LinkCopy Citation
(a)In general.
The tax imposed by this subtitle:
(1)
is due when the dealer receives the tobacco product; and
(2)
must be paid on or before the 25<sup>th</sup> day of the month following the month in which the dealer received the product.
(b)Report.
(1)
The distributor must remit the tax to the Director of Finance, together with a monthly report of all tobacco products that the distributor supplied to dealers operating in the City.
(2)
The report must:
(i)
be in a form the Director approves; and
(ii)
identify the number of products supplied in each of the classifications specified in <cite data-path="|28|§27-3">§ 27-3 of this subtitle</cite>.
History: Ord. 99-388