Current with changes from the 2020 Legislative Session
Section 10-106 - County income tax rate(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; and2. 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.