The County Income Tax Council imposes the county option income tax on the county taxpayers of the county. The county option income tax is imposed at a rate of 0.3% on the resident county taxpayers of the county and at a rate of 0.075% on all other county taxpayers. This tax takes effect July 1, 1993.
(Res. R-CC-2-90, passed 2-19-1990; Res. CC-93-3, passed 3-25-1993)