Important Notice

Maryland Tax Connect for Individual Taxpayers is coming September 1, 2026

We are upgrading our tax systems. Some payment and filing options will be temporarily unavailable between July 29 and August 31. Learn what's changing and what to do before the cutover

We're Moving our Wheaton Branch Office!

July 7, 2026 is the last day the Wheaton office will be open for in-person assistance.

The new office will open on July 13, 2026 and will be located at 800 King Farm Boulevard, Suite 105 in Rockville, Md. Read more.

 

Inspections

Business License Inspection and Enforcement

I. POLICY

The purpose of this Index Code, Business License, refers to any State of Maryland Business License that is required under Title 17 of the Business Regulation Article, before certain business types may operate in the State. These licenses are issued by the Clerk of the Circuit Court’s throughout the State and are administered by Field Enforcement’s State License Bureau. Examples of these license types include Traders, Chain, Restaurant, Vending, Construction, etc.

Agents conduct both random and targeted inspections of businesses in the State that are required to have a Business License. The Field Enforcement Bureau will investigate complaints that originate from the business community, citizens, Clerks of the Circuit Courts, and other governmental agencies relevant to required Business Licenses. Inspectors may assist with the enforcement of the Businesses Licenses.

Any business owner or operator who conducts business in violation of Title 17 of the Business Regulation Article is subject to criminal penalties. However, depending on the circumstances, agents may consider education and follow-up in lieu of the issuance of criminal charges. If an investigation reveals that a business owner or operator has been unable to renew or obtain the required Business License due to tax liabilities, criminal charges are the preferred action.

Agents will provide information to any business owner or operator that may be needed to obtain or renew a Business License. Examples include the Compliance Division of the Comptroller’s Office or the appropriate Clerk of the Circuit Court. Agents will notify the State License Bureau of any businesses that are no longer operating (out of business) or of any conflicting information/errors discovered on a Business License.

Agent Supervisors will ensure agents under their command are effectively enforcing the Business Regulation Article. Supervisors will review monthly statistical data relevant to the number of Business License inspections and enforcement efforts conducted by agents. Additionally, Supervisors will periodically review data contained in the Judiciary’s E-license system relevant to delinquent licenses (businesses with tax liabilities).

II. CANCELLATION

None.