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Statutes Text

Article - Tax - General




§10–106.

    (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.