§ 29-9 Sale or closing 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, § 29-9 (2026)
§ 29-9 Sale or closing of business.LinkCopy Citation
If an advertising host sells or otherwise closes all or part of its operations:
(1)
any tax attributable to the operations sold or closed becomes immediately due and payable; and
(2)
within 3 days of the sale or closing, that advertising host must submit the required report and remit the total amount of the tax due.
History: Ord. 13-139