WILLIAM DONALD SCHAEFER, Governor

Ch. 2

in this article" are deleted as unnecessary in light
of the consolidation of the corporation tax
provisions.

The parenthetical phrase "(domestic or foreign)",
which formerly modified "corporation", is deleted as
surplusage.

Defined terms: "Corporation" § 10-101

"Individual" § 10-101

"Maryland taxable income" § 10-101

10-103. COUNTY INCOME TAX.

(A) REQUIRED.

EACH COUNTY SHALL HAVE A COUNTY INCOME TAX MEASURED BY THE
STATE INCOME TAX OF:

YEAR:

(1) EACH RESIDENT WHO ON THE LAST DAY OF THE TAXABLE

(I) IS DOMICILED IN THE COUNTY; OR

(II) MAINTAINS A PRINCIPAL RESIDENCE OR A PLACE
OF ABODE IN THE COUNTY;

(2)  EACH FIDUCIARY OF AN ESTATE THAT IS PRINCIPALLY
ADMINISTERED IN THE COUNTY; AND

(3)  EXCEPT AS PROVIDED IN § 10-807(B) OF THIS TITLE,
A NONRESIDENT WHO DERIVES INCOME FROM WAGES FOR EMPLOYMENT IN THE
COUNTY.

(B) LIMITATION.

EXCEPT
CORPORATION,
SUBDIVISION
PAYROLL TAX,
LICENSE OR
RECEIPTS.

FOR THE COUNTY INCOME TAX, A COUNTY, MUNICIPAL
SPECIAL TAXING DISTRICT, OR OTHER POLITICAL
MAY NOT IMPOSE A GENERAL LOCAL INCOME, EARNINGS, OR
A GENERAL OCCUPATIONAL LICENSE TAX, OR A GENERAL
PERMIT TAX BASED ON INCOME, EARNINGS, OR GROSS

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and third
sentences of former Art. 81, § 323A and the first,
fourth, and fifth sentences of § 283(a) and the first
clause of the first sentence of (a-1).

In the introductory language of subsection (a) of this
section, the defined term "county income tax" is
substituted for the former references to "local income
tax", and "the tax imposed by the county or by
Baltimore City pursuant to this section", for
clarity.

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