- (a) This section applies only to Howard County.
- (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.
- (c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%).
- (d) Revenues raised from a tax imposed under this section may be used only to fund the county's operation and maintenance of a jail or a juvenile detention center, or both.
As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.36.