1058                            LAWS OF MARYLAND                     [CH. 422

CHAPTER 422
(Senate Bill 148)

AN ACT to repeal and re-enact, with amendments, Section 283 (d)
(A) of Article 81 of the Annotated Code of Maryland (1965 Re-
placement Volume and 1968 Supplement), title "Revenue and
Taxes," subtitle "Income Tax," AND TO REPEAL SECTION 283
(D) OF THE SAID ARTICLE AND SUBTITLE OF THE CODE,
to require that each county and Baltimore City must levy a local
income tax of at least twenty percent (20%) of the State income
tax liability for each resident, beginning in 1969.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 283 (d) (A) of Article 81 of the Annotated Code of
Maryland (1965 Replacement Volume and 1968 Supplement), title
"Revenue and Taxes," subtitle "Income Tax," be and it is hereby
repealed and re-enacted, with amendments, AND THAT SECTION
283 (D) OF THE SAID ARTICLE AND SUBTITLE OF THE
CODE, BE AND IT IS HEREBY REPEALED, to read as follows:

283.

(d) The Comptroller shall, as early as possible in 1968 and in
each year thereafter, certify to each county and Baltimore City (1)

his estimate of the State income tax to be collected from the resi-

dents of each such county and Baltimore City during that year, and
(2) his estimate of the amounts required to be deducted from such

county or Baltimore City's share of State taxes pursuant to the

provisions of Section 225A of Article 77, Annotated Code of Mary-
land, 1965 Replacement Volume, relating to State loans for public
school construction. Each county and Baltimore City must levy, for

[1968] 1969 and subsequent years, a local income tax under this

section, at a rate not less than [the lesser of (1)] twenty percent

(20%) of the State income tax liability of each resident [or (2)

such exact multiple of five percent (5%) of the State income tax

liability of each resident, as will cause the amount collectible from
such a levy by said county or Baltimore City, under Section 283 (c),
1967 Cumulative Supplement, to equal or exceed the amount re-

quired to be deducted from such county or Baltimore City's share

of State taxes pursuant to the provisions of Section 225A of Article

77, Annotated Code of Maryland, relating to State loans for public
school construction, as the same may be amended from time to

time].

(A) THE COUNTY COUNCIL OR BOARD OF COUNTY COM-
MISSIONERS OF ANY COUNTY AND THE MAYOR AND CITY
COUNCIL OF BALTIMORE, BY ORDINANCE OR RESOLUTION
ENACTED PURSUANT TO THEIR ORDINARY AND REGULAR
LEGISLATIVE PROCEDURE, MAY SHALL ADOPT, BY REF-
ERENCE, A LOCAL INCOME TAX IMPOSED UPON THE