2616

LAWS OF MARYLAND

Ch. 759

Income Tax - Local
(Imposition on Nonresidents)

FOR the purpose of imposing the local income tax on
nonresidents who derive income within this State;
providing credits to those nonresidents for taxes paid
to subdivisions in the states of their residence, under
certain conditions; and providing credits to certain

resident taxpayers for taxes paid to foreign

subdivision, with certain restrictions. requiring

employers to withhold this tax; providing exceptions to
the imposition of this tax; providing for the
application of this Act; and relating generally to the
imposition of a local income tax on nonresidents.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 283(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 283A and 283B 283(a-1)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

283.

(a) The county council or board of county

commissioners of any county and the mayor and city council
of Baltimore, by ordinance 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 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 ordinance 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 increments of five (5) percent.