# § 28-5 Payment and assessment.

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

## § 28-5 Payment and assessment.

Balt., Md., Code art. 28, § 28-5 (2026)

(a) The tax shall be paid by the person who sells, stores, consumes, or steals the controlled dangerous substances subject to the tax.

(b) The tax is payable for each separate taxable event and every person who is a party to the event is jointly and severally liable for the payment of the tax, but the tax is not duplicated when there is in fact only 1 transaction or event.

(c) If written records, receipts, or other evidence or information demonstrate that controlled substances have been sold, used, stored, or consumed by any person, the Director may use such information to establish the amount of and to collect tax under the provisions of this subtitle.

(d)

  (1) The tax shall be due upon the event of the sale, use, storage, or consumption of taxable controlled dangerous substances and is payable to the Director within 15 days following the taxable event.

  (2) Payment, or satisfaction, of the assessed tax shall be made by certified or cashier’s check, money order or bank draft made payable to the Director.

(e) The Director shall, upon request, issue receipts for all sums collected pursuant to this subtitle.

*History: Ord. 86-687*