Baltimore City Council
File #: 10-0468    Version: 0 Name: Local Income Tax - Rate
Type: Ordinance Status: Enacted
File created: 4/12/2010 In control: City Council
On agenda: Final action: 6/22/2010
Enactment #: 10-294
Title: Local Income Tax - Rate FOR the purpose of modifying the City income-tax rate for calendar year 2011 and subsequent calendar years; providing for a special effective date; and generally relating to the imposition and collection of a local income tax.
Sponsors: City Council President (Administration)
Indexes: Income Tax, Tax
Attachments: 1. Law - 10-0468.pdf, 2. 10-0468 - 1st Reader.pdf, 3. Finance - 10-0468.pdf, 4. 10-0468 - 3rd Reader.pdf
EXPLANATION: CAPITALS indicate matter added to existing law.
[Brackets] indicate matter deleted from existing law.

* WARNING: THIS IS AN UNOFFICIAL, INTRODUCTORY COPY OF THE BILL.
THE OFFICIAL COPY CONSIDERED BY THE CITY COUNCIL IS THE FIRST READER COPY.
INTRODUCTORY*

CITY OF BALTIMORE
COUNCIL BILL

Introduced by: The Council President
At the request of: The Administration (Finance Department)

A BILL ENTITLED

AN ORDINANCE concerning
title
Local Income Tax - Rate

FOR the purpose of modifying the City income-tax rate for calendar year 2011 and subsequent calendar years; providing for a special effective date; and generally relating to the imposition and collection of a local income tax.
body
BY repealing and reordaining, with amendments
Article 28 - Taxes
Section(s) 18-2
Baltimore City Code
(Edition 2000)

SECTION 1. BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF BALTIMORE, That the Laws of Baltimore City read as follows:

Baltimore City Code

Article 29. Taxes

Subtitle 18. Local Income Tax

§ 182. Rate of tax.

For each calendar year, the tax rate is [3.05%] 3.2% of an individual’s Maryland taxable income for that year.

SECTION 2. AND BE IT FURTHER ORDAINED, That the catchlines contained in this Ordinance are not law and may not be considered to have been enacted as a part of this or any prior Ordinance.

SECTION 3. AND BE IT FURTHER ORDAINED, That the new rate set by this Ordinance first takes effect for the calendar year beginning January 1, 2011. On or before July 1, 2010, the Director of Finance shall notify the Comptroller of the Treasury of this new rate and its effective date.



SECTION 3. AND BE IT FURTHER ORDAINED, That this Ordinance t...

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