Baltimore Decoded

Accessible Law for All People

Public Utilities Taxes

This is Subtitle 25 of the Baltimore City Code, titled “Public Utilities Taxes.” It is part of Article 28, titled “Taxes.” It contains 22 laws.

Editor's Note: This subtitle was enacted by Ordinance 10-343, effective July 25, 2010, with a 3-year “sunset” provision. Subsequently, Ordinance 12-045 repealed the “sunset”.
§ 25-1
Definitions.
§ 25-2
Tax imposed.
§ 25-3
Rate of tax.
§ 25-4
Exemptions.
§ 25-5
Report and remittance.
§ 25-6
Records.
§ 25-7
Interest and civil penalties.
§ 25-8
Rules and regulations.
§ 25-9
{Reserved}
§ 25-10
Penalties.
§ 25-11
Definitions.
§ 25-12
Tax imposed.
§ 25-13
Exemptions.
§ 25-14
Rates.
§ 25-15
Collection.
§ 25-16
Remittance.
§ 25-17
Refunds – Uncollectible accounts; tax erroneously paid.
§ 25-18
Refunds – Residential uses.
§ 25-19
Records.
§ 25-21
Rules and regulations.
§ 25-22
{Reserved}
§ 25-23
Penalties.