Md. Excessive Court docket holds Baltimore Billboard Tax constitutional

Law360 (Mar 17, 2021, 5:51 p.m. EDT) – A Baltimore excise tax on billboards does not violate advertiser Clear Channel Outdoor’s initial customization rights, Maryland’s highest court said, upholding an appeals court ruling in favor of the city’s finances department.

In a ruling passed Monday, the Maryland Court of Appeals stated that the excise tax on billboard sales “is undeniably within the tax jurisdiction of the city and has a strong presumption of constitutionality following the precedent of the First Amendment.” The state’s highest court came to the same conclusion as a mid-level state appeals court, a county court, and the Maryland Tax Court before that ….

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