City of Baltimore
Baltimore City Code

§ 25-3. Rate of tax.

The rate of the tax imposed by this Part 1 is:

(1) $0.40 per month or part of a month for each Centrex local exchange access line or trunk line; and

(2) $4.00 per month or part of a month for every other telecommunications line, whether a residence, business, PBX local exchange, or other wired or wireless telecommunications line.