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Maryland Code, Tax - General 10-106 |
Maryland Code > Tax - General > § 10-106Current as of: 2010 (a) (1) Each county shall set, by ordinance or resolution, a county income tax equal to at least 1% but not more than the percentage of an individual’s Maryland taxable income as follows: (i) 3.05% for a taxable year beginning after December 31, 1998 but before January 1, 2001; (ii) 3.10% for a taxable year beginning after December 31, 2000 but before January 1, 2002; and (iii) 3.20% for a taxable year beginning after December 31, 2001. (2) A county income tax rate continues until the county changes the rate by ordinance or resolution. (3) (i) A county may not increase its county income tax rate above 2.6% until after the county has held a public hearing on the proposed act, ordinance, or resolution to increase the rate. (ii) The county shall publish at least once each week for 2 successive weeks in a newspaper of general circulation in the county: 1. notice of the public hearing; and 2. a fair summary of the proposed act, ordinance, or resolution to increase the county income tax rate above 2.6%. (4) Notwithstanding paragraph (1) or (2) of this subsection, in Howard County, the county income tax rate may be changed only by ordinance and not by resolution. (b) If a county changes its county income tax rate, the county shall: (1) increase or decrease the rate in increments of one one-hundredth of a percentage point, effective on January 1 of the year that the county designates; and (2) give the Comptroller notice of the rate change and the effective date of the rate change on or before July 1 prior to its effective date. Prev | Next ________________________________________________________________________ Questions & Answers: Tax Law
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