Maryland Statutes
Subtitle 1 - Definitions; General Provisions
Section 10-103 - County Income Tax

(a)    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)    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.

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