{"data":{"id":"us-md/md.-code-tax-general-10-103","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–103","heading":"","body":"(a) Each county shall have a county income tax on the Maryland taxable income of:\n(1) each resident, other than a fiduciary, who on the last day of the taxable year:\n(i) is domiciled in the county; or\n(ii) maintains a principal residence or a place of abode in the county;\n(2) each personal representative of an estate if the decedent was domiciled in the county on the date of the decedent’s death;\n(3) each resident fiduciary of:\n(i) a trust that is principally administered in the county; or\n(ii) a trust that is otherwise principally connected to the county and is not principally administered in the State; and\n(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.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"bf450fd3c6f5f4e7cafdfe06db1aac5f7ca011e147b42340c1bb97f371e2ef8c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-102.1","next":"us-md/md.-code-tax-general-10-104"},"notice":"GroundRules: Original legal text. Not legal advice."}