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

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

      1. (i) is domiciled in the county; or
      2. (ii) maintains a principal residence or a place of abode in the county;
   2. (2) each personal representative of an estate if the decedent was domiciled in the county on the date of the decedent's death;

   3. (3) each resident fiduciary of:

      1. (i) a trust that is principally administered in the county; or
      2. (ii) a trust that is otherwise principally connected to the county and is not principally administered in the State; and
   4. (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.
2. (b) 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.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, §§ 1, 6; Acts 1991, c. 487, § 3; Acts 1992, 1st Sp. Sess., c. 1; Acts 1992, 1st Sp. Sess., c. 283; Acts 1992, 1st Sp. Sess., c. 323A; Acts 1997, c. 4, § 1, eff. July 1, 1997; Acts 1998, c. 399, § 1, eff. May 12, 1998; Acts 1999, c. 493, § 1, eff. May 13, 1999.

Formerly Art. 81, § 140.