Before the issuance of any Class B registration plates by the Administration, the owner of any passenger vehicle which is used to transport passengers for hire shall file an application for an exemption certificate with the Public Service Commission, in such a manner and on such forms as may be prescribed by the Public Service Commission, except in the following cases: Vehicles used by bona fide funeral directors, which are exclusively owned and operated by and for funeral establishments; Taxicabs operating in a jurisdiction regulated by the Public Service Commission, where taxicab permits are issued. Upon approval for an exemption certificate by the Public Service Commission and upon presentation to this administration of the certificate, the owner of the passenger vehicles which are transporting passengers for hire may make application for and be issued Class B Registration Plates. Nothing in these regulations shall be construed as prohibiting the display of Class B registration plates instead of Class C registration plates for vehicles used also by funeral establishments or used as ambulances. Transportation Article, §12-104(b), Annotated Code of Maryland Effective date: February 15, 1973