Section 10-106 - County income tax rate(a)(1) Each county shall set, by ordinance or resolution, a county income tax equal to at least 2.25% but not more than 3.20% of an individual's Maryland taxable income for a taxable year beginning after December 31, 2001.(2) A county income tax rate continues until the county changes the rate by ordinance or resolution.(3)(i) A county may not increase its county income tax rate above 2.6% until after the county has held a public hearing on the proposed act, ordinance, or resolution to increase the rate.(ii) The county shall publish at least once each week for 2 successive weeks in a newspaper of general circulation in the county: 1. notice of the public hearing; and2. a fair summary of the proposed act, ordinance, or resolution to increase the county income tax rate above 2.6%.(4) Notwithstanding paragraph (1) or (2) of this subsection, in Howard County, the county income tax rate may be changed only by ordinance and not by resolution.(b) If a county changes its county income tax rate, the county shall:(1) increase or decrease the rate in increments of one one-hundredth of a percentage point, effective on January 1 of the year that the county designates; and(2) give the Comptroller notice of the rate or income bracket change and the effective date of the rate or income bracket change on or before July 1 prior to its effective date.(c)(1) For any county income tax rate that is effective on or after January 1, 2022, the county may apply the county income tax on a bracket basis.(2) A county that imposes the county income tax on a bracket basis:(i) shall set, by ordinance or resolution, the income brackets that apply to each income tax rate;(ii) may set income brackets that differ from the income brackets to which the State income tax applies;(iii) may not set a minimum income tax rate less than 2.25% of an individual's Maryland taxable income; and(iv) may not apply an income tax rate to a higher income bracket that is less than the income tax rate applied to a lower income bracket.(3) A county may request information from the Comptroller to assist the county in determining income brackets and applicable income tax rates that are revenue-neutral for the county.