CLEAR CHANNEL OUTDOOR v. DEPT. OF FINANCE

No. 9, Sept. Term, 2020.

247 A.3d 740 (2021)

472 Md. 444

CLEAR CHANNEL OUTDOOR, INC. v. DIRECTOR, DEPARTMENT OF FINANCE OF BALTIMORE CITY.

Court of Appeals of Maryland.

March 15, 2021.


Attorney(s) appearing for the Case

Amicus Curiae Outdoor Advertising Association of America in Support of Petitioner, Clear Channel Outdoor, Inc: Rachael Harris, Esquire, Squire Patton Boggs (US) LLP, 2550 M Street, NW, Washington, DC 20037, Benjamin C. Glassman, Esquire, Squire Patton Boggs (US) LLP, 201 E. Fourth Street, Suite 1900, Cincinnati, OH 45202.

Argued by Virginia A. Seitz (Gordon D. Todd and Jacquelyn E. Fradette, Sidley Austin LLP, Washington, DC; Benjamin Rosenberg and Jamar R. Brown, Rosenberg Martin Greenberg LLP, Baltimore, MD), on brief, for Petitioner.

Argued by Rachel Simmonsen, Co-Director Appellate Practice Group (Michael Redmond, Co-Director, Appellate Practice Group, Steven J. Potter, Chief Solicitor, Litigation and Dana P. Moore, Acting City Solicitor, Baltimore City Department of Law, Baltimore, MD), on brief, for Respondent.

Argued before: Barbera, C.J.; McDonald, Watts, Hotten, Getty, Booth and Biran, JJ.


The power to tax is a necessary and essential power of government. Freedom of speech is a necessary and essential element of a democracy. Under the constitutional provisions that protect freedom of speech and of the press, differential taxation of those who operate platforms for speech is "constitutionally suspect when it threatens...

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