Ch. 639

1995 LAWS OF MARYLAND

(2) give the Comptroller notice of the rate change and the effective date of
the rate change on or before July 1 prior to its effective date.

(c) A county income tax rate in excess of 50% at the option of the county may be
a multiple of 2 percentage points above 50% instead of a multiple of 5 percentage points
above 50%.

(D) (1) NOTWITHSTANDING SUBSECTION (B) OF THIS SECTION, FOR
PERSONAL INCOME TAXES PAYABLE FOR CALENDAR YEAR 1995, PRINCE GEORGE'S
COUNTY BY ORDINANCE OR RESOLUTION ENACTED OR ADOPTED ON OR BEFORE
JUNE 30, 1995 MAY INCREASE ITS COUNTY INCOME TAX TO NOT MORE THAN 60% OF
THE STATE INCOME TAX FOR AN INDIVIDUAL.

(2) (I) PRINCE GEORGE'S COUNTY MAY NOT INCREASE ITS COUNTY
INCOME TAX RATE UNDER THIS SUBSECTION UNTIL AFTER THE COUNTY HAS HELD
A PUBLIC HEARING ON THE PROPOSED ORDINANCE OR RESOLUTION TO INCREASE
THE RATE.

(II) THE COUNTY SHALL PUBLISH AT LEAST ONCE EACH WEEK FOR
2 SUCCESSIVE WEEKS IN A NEWSPAPER OF GENERAL CIRCULATION IN THE COUNTY:

1. NOTICE OF THE PUBLIC HEARING; AND

2. A FAIR SUMMARY OF THE PROPOSED ORDINANCE OR
RESOLUTION TO INCREASE THE COUNTY INCOME TAX RATE.

(3) AN INCREASE IN THE PRINCE GEORGE'S COUNTY INCOME TAX RATE
UNDER THIS SUBSECTION MAY NOT TAKE EFFECT UNLESS THE COUNTY GIVES THE
COMPTROLLER NOTICE OF THE RATE CHANGE ON OR BEFORE JULY 31, 1995.

(4) NOTWITHSTANDING AN INCREASE IN THE PRINCE GEORGE'S
COUNTY INCOME TAX RATE FOR CALENDAR YEAR 1995 UNDER THIS SUBSECTION;

(I) THROUGH 1995 EMPLOYERS SHALL CONTINUE TO USE
WITHHOLDING TABLES BASED ON THE PRINCE GEORGE'S COUNTY INCOME TAX
RATE IN EFFECT BEFORE AN INCREASE UNDER THIS SUBSECTION; AND

(II) THE COMPTROLLER SHALL WAIVE ANY INTEREST OR PENALTY
IMPOSED ON AN INDIVIDUAL RELATING TO PAYMENT OF ESTIMATED INCOME TAX
FOR CALENDAR YEAR 1995 TO THE EXTENT THE COMPTROLLER DETERMINES THAT
THE INTEREST OR PENALTY WOULD NOT HAVE BEEN INCURRED BUT FOR AN
INCREASE IN THE PRINCE GEORGE'S COUNTY INCOME TAX RATE UNDER THIS
SUBSECTION.:

(a)     Notwithstanding any other provision of law, for personal income taxes payable
for calendar year 1995, Prince George's County by ordinance or resolution enacted or
adopted on or before June 30, 1995, may increase its county income tax to not more than
60% of the State income tax for an individual.

(b)     Prince George's County may not increase its county income tax rate under this
Act until after the County has held a public hearing on the proposed ordinance or
resolution to increase the rate. The County shall publish at least once each week for 2

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