Ch. 2                                       19.92 LAWS OF MARYLAND

(4) FOR EACH OF THESE CHILDREN, THE STATE SHALL
CONTRIBUTE AN AMOUNT EQUAL TO THE AMOUNT OF THE APPROVED
COST OR REIMBURSEMENT IN EXCESS OF THE AMOUNT THE COUNTY IS
REQUIRED TO CONTRIBUTE UNDER PARAGRAPH (3) OF THIS
SUBSECTION.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:

Article - Tax - General

2-607.

(a) After making the distributions required under §§ 2-604 through 2-606 of this
subtitle, from the remaining income tax revenue from individuals, the Comptroller shall
distribute to each special taxing district that received an income tax revenue distribution
in fiscal year 1977 and to each municipal corporation an amount that, based on the
certification of the Comptroller as to State income tax liability AND COUNTY INCOME
TAX LIABILITY of the residents of the district or municipal corporation, equals the
greater of:

(1)     8.5% of [that] THE STATE INCOME TAX liability OF THOSE
RESIDENTS; [or]

(2)     17% OF THE COUNTY INCOME TAX LIABILITY OF THOSE
RESIDENTS'; OR

[(2)] (3) 0.37% of the Maryland taxable income of those residents.

10-105.

(C) FOR A HUSBAND AND WIFE FILING A JOINT INCOME TAX
RETURN, THE RATES SPECIFIED IN SUBSECTION (A) OF THIS SECTION
APPLY TO THE JOINT MARYLAND TAXABLE INCOME OF THE HUSBAND
AND WIFE.

10-106.

(a) (1) Each county shall set, by ordinance or resolution, a county income tax
[rate] equal to at least 20% but not more than [50% of] 60%, TO BE APPLIED TO
the State income tax for an individual.

(2)     A county income tax rate continues until the county changes the rate by
ordinance or resolution.

(3)     (I) A COUNTY MAY NOT INCREASE ITS COUNTY INCOME
TAX RATE ABOVE 50% UNTIL AFTER THE COUNTY HAS HELD A PUBLIC
HEARING ON THE PROPOSED ACT, ORDINANCE, OR RESOLUTION TO
INCREASE THE RATE.

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