§ 10-103
187 words·~1 min read·
/md/tax-general/10-103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.