C & P TELEPHONE CO. OF MD. v. Director of Finance, City Council of Baltimore

BELL, Judge.

We granted certiorari in this case to consider whether, pursuant to Baltimore City Code (1983 Repl.Vol. & 1993 Cum.Supp.) Article 28, § 55(a)(1), a tax levied on the “gross sales price” of “sales for consumption” of electricity applies to certain charges on the petitioners’ monthly electric bills that do not vary in proportion to the amount of electricity consumed. On motion for summary judgment, the Maryland Tax Court concluded that the charges at issue were not “sales for consumption” of electricity, and, therefore, the City ordinance did not provide for their taxation. The…