§ 27-9 Closing or sale of business.

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, § 27-9 (2026)

If a person required to pay a tax under this subtitle sells his, her, or its business or otherwise ceases to do business:

(1)

any tax payable under this subtitle becomes immediately due and payable; and

(2)

within 3 days of the sale or other cessation of business, that person must submit the required report and remit the total amount of the tax due.

History: Ord. 99-388