# § 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.

## § 27-4 When payable; Monthly reports.

Balt., Md., Code art. 28, § 27-4 (2026)

(a) 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)

  (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*