MAYOR AND CITY COUNCIL OF BALTIMORE v. VONAGE AM.

Civil No. JFM 07-320.

544 F.Supp.2d 458 (2008)

MAYOR AND CITY COUNCIL OF BALTIMORE, Plaintiff, v. VONAGE AMERICA INC., Defendant.

United States District Court, D. Maryland.

April 16, 2008.


Attorney(s) appearing for the Case

David E. Ralph, Steven John Potter, Baltimore City Law Department, Joshua Neal Auerbach, Office of the Attorney General, Matthew W. Nayden, Baltimore City Solicitor, Baltimore, MD, for Plaintiff.

Indira K. Sharma, Saul Ewing LLP, Baltimore, MD, for Defendant.


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,

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