Maryland Tax - General Section 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.