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Maryland
United-states
Tax-court
Maryland-tax-court
மேரிலாந்து
ஒன்றுபட்டது-மாநிலங்களில்
வரி-நீதிமன்றம்
மேரிலாந்து-வரி-நீதிமன்றம்
On February 15, 2021, the Maryland Court of Appeals issued a decision in
Clear Channel Outdoor, Inc. v. Director, Department of Finance of Baltimore City, Case No. 24-C-18-001778 (Md. 2021), upholding the constitutionality of a local ordinance that imposes an annual excise tax on businesses selling advertising space on off-site billboards. The tax in question applies only to businesses own or control off-site billboards in the City of Baltimore i.e., billboards that are
not located on the premises where the goods or services being advertised are offered for sale.
Clear Channel Outdoor, Inc. (Clear Channel) initiated a refund action in Maryland Tax Court on the grounds that the ordinance impermissibly regulated commercial speech in violation of the First Amendment and the Maryland Declaration of Rights Article 40. Clear Channel argued that the tax is subject to heightened scrutiny under the U.S. and Maryland constitutions because it implicates freedom of speech protectio
Maryland
United-states
City-of-baltimore
Baltimore
Maryland-tax-court
Tax-court
Department-of-finance-baltimore-city
Pillsbury
Maryland-circuit-court
Us-supreme-court
Maryland-court
(Image courtesy of Clear Channel Outdoor via Courthouse News)
BALTIMORE (CN) Maryland’s highest court snuffed a legal battle Monday from Clear Channel, which painted Baltimore’s new tax ordinance on billboard advertising as an issue of free speech and freedom of the press.
Judge Robert N. McDonald wrote the 6-1 lead opinion for the Maryland Court of Appeals, holding that the “power to tax is a necessary and essential power of government.”
The dispute actually started almost a decade ago when Clear Channel filed suit in 2013 over the ordinance in federal court. That court sided with the city after finding it lacked jurisdiction over the matter.
Maryland
United-states
Washington
Utah
Baltimore
Robertn-mcdonald
Todd-gordon
Sidley-austin
Josephm-getty
Maryland-tax-court
Packer-corp
Maryland-court
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