DIR. OF FINANCE v. CHARLES TOWERS

No. 1422, September Term, 1994.

104 Md. App. 710 (1995)

DIRECTOR OF FINANCE FOR THE MAYOR AND CITY COUNCIL OF BALTIMORE v. CHARLES TOWERS PARTNERSHIP, ET AL.

Court of Special Appeals of Maryland.

May 2, 1995.


Attorney(s) appearing for the Case

Melvin J. Sykes (Otho M. Thompson, Carolyn A. Espy and Abraham M. Schwartz, on the brief), Baltimore, for appellant.

Price O. Gielen (Bruce M. Luchansky and Neuberger, Quinn, Gielen, Rubin & Gibber, P.A., on the brief), Baltimore, for appellees Charles Towers, et al.

Kaye Brooks Bushel (T. Scott Basik and Basik, Bushel & Shelton, on the brief), Baltimore, for appellee C & P.

Christopher M. Lee, Melvin J. Kodenski and Kodenski & Canaras, on the brief, Baltimore, for appellee Santoni's, Inc.

Argued before BISHOP, CATHELL and DAVIS, JJ.


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. ...

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