# Tax - General (GTG)

## Title 8. Franchise Taxes

### Subtitle 4. Public Service Company Franchise Tax

#### Section 8-409

(a) The public service company franchise tax with respect to gross receipts from telecommunications service shall be added to and disclosed as an element of the public service company's charge to the customer for the service.

(b) A public service company may surcharge its customers for the public service company franchise tax imposed under Sec. 8-402.1 of this subtitle.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)