Mayor v. Vonage America Inc.

OPINION

J. FREDERICK MOTZ, District Judge.

Plaintiff Mayor and City Council of Baltimore (“the City”) has brought suit against defendant Vonage America Inc. (‘Vonage”) pursuant to Md.Code Ann., Cts. & Jud. Proc. § 3-403,1 for a declaratory judgment that the City’s Telecommunications Tax applies to Vonage. (Compl. ¶¶ 1, 14-18.) In addition, under Maryland common law and Md.Code Ann. Art. 24 § 9-704,2 the City requests that this court order Vonage to pay all amounts that it owes to the City under the City’s Telecommunications Tax, including interest and penalties. (Compl. ¶¶ 1, 19-28.) Vonage has…