§ 4-4-101. Income tax.

   An annual income tax is levied on residents of the County at the following rates:

      (1)   for an individual other than an individual described in paragraph (2):

         (i)   2.70% of Maryland taxable income of $1 through $50,000;

         (ii)   2.81% of Maryland taxable income over $50,000 through $400,000; and

         (iii)   3.20% of Maryland taxable income over $400,000; and

      (2)   for spouses filing a joint return or for a surviving spouse or head of household as defined in § 2 of the Internal Revenue Code:

         (i)   2.70% of Maryland taxable income of $1 through $75,000;

         (ii)   2.81% of Maryland taxable income over $75,000 through $480,000; and

         (iii)   3.20% of Maryland taxable income over $480,000.

(1985 Code, Art. 6, § 7-201) (Bill No. 50-11; Bill No. 62-15; Bill No. 44-19; Bill No. 47-22; Bill No. 42-23)

State Code reference – Tax-General Article, § 10-106.