2018 Maryland Code
Tax - General
Title 10 - Income Tax
Subtitle 1 - Definitions; General Provisions
§ 10-106. County income tax rate
(a) In general; exception in Howard County. --
(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) Rate change. -- 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.
