§ 10-103. County income tax

   (a) Required. -- Each county shall have a county income tax on the Maryland taxable income of:

   (1) each resident, other than a fiduciary, who on the last day of the taxable year:

      (i) is domiciled in the county; or

      (ii) maintains a principal residence or a place of abode in the county;

   (2) each personal representative of an estate if the decedent was domiciled in the county on the date of the decedent's death;

   (3) each resident fiduciary of:

      (i) a trust that is principally administered in the county; or

      (ii) a trust that is otherwise principally connected to the county and is not principally administered in the State; and

   (4) except as provided in § 10-806(c) of this title, a nonresident who derives income from salary, wages, or other compensation for personal services for employment in the county.

(b) Limitation. -- Except for the county income tax, a county, municipal corporation, special taxing district, or other political subdivision may not impose a general local income, earnings, or payroll tax, a general occupational license tax, or a general license or permit tax based on income, earnings, or gross receipts.

HISTORY: An. Code 1957, art. 81, chs. 283, 323A; 1988, ch. 2, § 1; ch. 110, § 1, 6; 1991, ch. 487, § 3; 1992, 1st Sp. Sess., ch. 1, § 6; 1997, ch. 4, § 1; 1998, ch. 399; 1999, ch. 493, § 1.