A contributor shall file with the Secretary, on or before the contribution payment date, a complete and correct contribution report containing: Total quarterly wages paid by the contributor; Taxable quarterly wages paid by the contributor; Total wages in excess of $8,500 per year; Computation of contributions and administrative fees due; The employing unit's Maryland unemployment insurance account number; The employing unit's tax rate applicable to the quarter filed; The number of employees performing services for the employing unit in each month of the quarter; If applicable, penalties or interest as set forth in the Unemployment Insurance Law; The signature of the employing unit or authorized representative; and Other information the Secretary may require. Contribution reports shall be filed by an employing unit that operates its business during a calendar quarter, even though no wages were paid during that quarter. Exceptions to Filing Date. An employing unit that transfers its business to another employer shall file a contribution report within 15 days from the date of discontinuation or transfer. An employing unit who otherwise discontinues its business or whose status is changed by appointment of a receiver, trustee, trustee in bankruptcy, or other fiduciary, shall file a contribution report within 5 days from the date of this change in status.