Other Requirements

Depending on the nature of your business, you may be required to contact or register with some of the following agencies.

Local Licenses may be required for corporations or individuals doing business in Maryland. Local licenses may be obtained from the Clerk of the Circuit Court for the jurisdiction in which the business is to be located.

Domestic and foreign corporations and limited liability companies must register with the Department of Assessments and Taxation, Charter Division, at 301 West Preston Street, Baltimore, Maryland 21201-2395, (410) 767-1340. Each entity must file an annual personal property return.

Individuals, sole proprietorships and partnerships which possess personal property (furniture, fixtures, tools, machinery, equipment, etc.) or need a business license must register and file an annual personal property return with the Department of Assessments and Taxation, Personal Property Unit, 301 West Preston Street, Room 801, Baltimore, Maryland 21201-2395, (410) 767-1170.

Every corporation and association (domestic or foreign) having income allocable to Maryland must file a state income tax return.

All corporations whose total Maryland income tax for the current taxable year can reasonably be expected to exceed $1,000 must file a declaration of estimated tax. (410) 260-7980 or 1-800-MD TAXES.

To form a corporation, contact the State Department of Assessments & Taxation, 301 West Preston Street, Baltimore, Maryland 21201-2315. (410) 767-1330.

Worker's compensation insurance coverage for employees is required of every employer in Maryland. This coverage may be obtained from a private carrier, the Injured Worker's Insurance Fund or by becoming self-insured. Contact the IWIF, 8722 Loch Raven Boulevard, Towson, Maryland 21204-6285. (410) 494-2000 or 1-800-492-0197.

Unclaimed property. The Maryland abandoned property law requires businesses to review their records each year to determine whether they are in possession of any unclaimed funds and securities due and owing Maryland residents that have remained unclaimed for more than five years, and to file an annual report. Contact the Comptroller of the Treasury, Unclaimed Property Section, 301 W. Preston Street, Baltimore, Maryland 21201-2385. (410) 767-1700 or 1-800-782-7383.

Charitable organizations may be required to register with the secretary of state if they solicit the public for contributions. Contact the Secretary of State's Office, Annapolis, Maryland 21401. (410) 974-5534.

Weights and measures. If you buy or sell commodities on the basis of weight or measure, or use a weighing or measuring device commercially, your firm is subject to the Maryland Weights and Measures Law. To obtain information, call the Department of Agriculture, Weights and Measures Section at (410) 841-5790.

Food businesses are required to be licensed with the Department of Health and Mental Hygiene. Contact your local county health department or call DHMH at (410) 767-8400.

 

Get on the right "TRAC"

The Taxpayer Registration Assistance Center (TRAC) - in Room 206, 301 West Preston Street, Baltimore, Maryland - offers on-the spot help in understanding basic Maryland business tax requirements. No appointment is necessary.

Questions on the registration process?

Call Central Registration at 410-260-7980 in the Central Maryland Area

Toll free from elsewhere in Maryland: 1-800-638-2937

For the hearing impaired: Maryland Relay Service 711