Director of Finance v. Charles Towers Partnership

DAVIS, Judge.

This is an appeal from three orders of the Circuit Court for Baltimore City, each affirming a separate decision by the Maryland Tax Court. Pursuant to an ordinance first enacted in 1947, Baltimore City imposes a tax on the “gross sales price” of “sales for consumption” of electricity. In 1991, C & P Telephone, Santoni’s, Inc., Charles Towers Partnership, Baltimore Budget Hotel Partnership, Apartment Services, Inc., and United Holdings Co., Inc. (the taxpayers) filed separate claims with appellant, the City’s Director of Finance (the Director), seeking a refund of taxes paid on…