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§ 10-103. County income tax

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
MD Code, Tax - General, § 10-103
§ 10-103. County income tax
Currentness
In general
(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.
Counties, municipal corporations, and special taxing districts
(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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, §§ 1, 6; Acts 1991, c. 487, § 3; Acts 1992, 1st Sp. Sess., c. 1; Acts 1992, 1st Sp. Sess., c. 283; Acts 1992, 1st Sp. Sess., c. 323A; Acts 1997, c. 4, § 1, eff. July 1, 1997; Acts 1998, c. 399, § 1, eff. May 12, 1998; Acts 1999, c. 493, § 1, eff. May 13, 1999.
Formerly Art. 81, § 140.
MD Code, Tax - General, § 10-103, MD TAX GENERAL § 10-103
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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