1090                             Laws of Maryland                       Ch. 478

457C.

VIOLATION OF ANY PROVISION OF THIS SUBTITLE
SHALL CONSTITUTE GROUNDS FOR DISMISSAL FROM
EMPLOYMENT, REMOVAL FROM OFFICE OR THE INSTI-
TUTION OF IMPEACHMENT PROCEEDINGS.

SEC. 2. AND BE IT FURTHER ENACTED, THAT THIS
ACT SHALL TAKE EFFECT JANUARY 1, 1971.

Approved April 28, 1970

CHAPTER 478
(House Bill 524)

AN ACT to repeal and re-enact, with amendments, subsections (a)
and (b) of Section 283 of Article 81 of the Annotated Code of
Maryland (1969 Replacement Volume), title "Revenue and
Taxes," subtitle "Income Tax," providing that any county or Balti-
more City which imposes a local income tax for any calendar year
may continue it in effect for succeeding calendar years, unless
such tax is changed or modified.

Section 1. Be it enacted by the General Assembly of Maryland,
That Subsections (a) and (b) of Section 283 of Article 81 of the
Annotated Code of Maryland (1969 Replacement Volume), title
"Revenue and Taxes," subtitle "Income Tax," be and they are hereby
repealed and re-enacted, with amendments, to read as follows:

283.

(a) The County Council or Board of County Commissioners of
any County and the Mayor and City Council of Baltimore, by ordi-
nance or resolution enacted pursuant to their ordinary and regular
legislative procedure, shall adopt, by reference, a local income tax
imposed upon the residents of any county or Baltimore City as a
percentage of the liability of such resident for State income tax.
Any ordinance or resolution so enacted shall impose a rate of tax
for any current calendar year and may provide that such tax rate
shall continue in effect for each succeeding calendar year, unless and
until such tax rate is changed or modified by a subsequent ordi-
nance or resolution. Any income tax so adopted shall not be less than
twenty (20) percent nor more than fifty (50) percent of the State
income tax liability of such resident, and any such tax imposed, and
any increase or decrease in any tax so imposed, shall be in incre-
ments of five (5) percent.

For the purpose of this subsection, "Resident of any county or
Baltimore City" means an individual resident of Maryland as defined
by Section 279(i) of this article who is domiciled in or maintained
his principal residence or place of abode in Baltimore City or any
county of this State as of the last day of a particular taxable period.
In the case of a fiduciary—"Resident of any county or Baltimore
City" includes a trustee having a situs in Baltimore City or any
county of this State from which the fiduciary estate is principally
administered, managed or directed.