186                              LAWS OF MARYLAND                     [CH. 142

the percentage of other income, subject to tax under this subtitle,
of the individual residents of said county, hereinafter specified. The
amount to be distributed hereunder with respect to taxable income
of the calendar year 1951 and thereafter, and of the fiscal years
ending in the calendar year 1951 and thereafter, shall be equal to
1.70% of all income taxable at the investment income rate, and .68%
of all other income. Provided, however, that where the taxed income
is that of a resident of an incorporated municipality of any county,
the amount to be so paid over and distributed by the Comptroller
hereunder, attributable to such taxpayer, shall be equally divided
between and paid over to the said incorporated municipality, and
said county, in equal shares. For the purposes of this section, the
special taxing areas in Montgomery County, in existence on January
1, 1953, corresponding to incorporated municipalities, with the
exception of the Montgomery County suburban district as created by
Chapter 692 of the Acts of 1927 and amendments thereto, shall be
treated as incorporated municipalities; and for the purposes of this
section the special taxing areas in Allegany County in existence on
January 1, 1953, shall be treated as incorporated municipalities.
Beginning with the income taxes payable for the calendar year 1953,
if the taxpayer's year is a calendar year, and for the fiscal year
beginning in 1953 and ending in 1954, if the taxpayer's year is a
fiscal year, and continuing thereafter, no such distribution shall be
made to any county or municipality unless it shall have levied, or
there be levied for it, in its current fiscal year, taxes sufficient to
collect a minimum of one dollar per capita of revenue and unless it
shall have certified a copy of said levy to the State Comptroller; and
provided further, that any moneys, otherwise distributable under
the provisions of this section, which shall not be distributed at the
close of the fiscal year of said county or municipality because of
failure of said county or municipality to make such levy and
certification, shall revert to the general fund of the State treasury.
Per capita revenue shall be computed for purposes of this section
by using the population figures furnished by the latest federal
census or by an official local census, whichever is latest.]
For the fiscal year 1968 and all fiscal years thereafter, the Comp-
troller shall certify to each county the amount of net taxable income
of the residents of each incorporated municipality (including special
taxing areas treated as incorporated municipalities) and such
counties shall pay to such incorporated municipality or special taxing
area an amount equivalent to .37 per cent of the net taxable income
of the residents of such incorporated municipality or special taxing
area, except that the same shall not be certified by the Comptroller
nor paid by the county to any incorporated municipality or special
taxing area which has not levied, or if the same shall not be levied
for it, in its current fiscal year, taxes sufficient to collect a minimum
of one dollar per capita of revenue and it shall have certified a copy
of said levy to the State Comptroller. Per capita revenue shall be
computed for purposes of this section by using the population figures
furnished by the latest federal census or by an official local census,
whichever is latest. The obligation of each county to make these
payments is mandatory and does not depend upon the levying of a
local income tax pursuant to Section 283 of this Article. Notwith-
standing the option granted to the counties and, Baltimore City
pursuant to Section 283 hereof, each county and Baltimore City shall
levy, for the calendar year 1967, a local income tax in an amount