Maryland Tax - General Section 10-103
§ 10-103.
  (a)   Each county shall have a county income tax on the Maryland taxable income of:
    (1)   each resident, other than a fiduciary, who on the last day of the taxable year:
      (i)   is domiciled in the county; or
      (ii)   maintains a principal residence or a place of abode in the county;
    (2)   each personal representative of an estate if the decedent was domiciled in the county on the date of the decedent's death;
    (3)   each resident fiduciary of:
      (i)   a trust that is principally administered in the county; or
      (ii)   a trust that is otherwise principally connected to the county and is not principally administered in the State; and
    (4)   except as provided in § 10-806(c) of this title, a nonresident who derives income from salary, wages, or other compensation for personal services for employment in the county.
  (b)   Except for the county income tax, a county, municipal corporation, special taxing district, or other political subdivision may not impose a general local income, earnings, or payroll tax, a general occupational license tax, or a general license or permit tax based on income, earnings, or gross receipts.