38 58 10.92 N,75 52 0.00 W,Highland Aerosports, Ridgely,
Maryland, USA

The relevant FAA document
here response to a request in March 2009.

The FAA is revising §61. 113(g) to allow a private pilot to act as
pilot in command while towing an unpowered ultralight vehicle for compensation
or hire."

Accordingly, § 61.113(g) permits a private pilot to act as PIC for compensation
or hire of an aircraft towing a glider or unpowered ultralight vehicle.

Thanks to Zack and Jim Rooney.