A local income tax is levied and imposed on each resident of Baltimore City. City Code, 1976/83, art. 28, §72(a)(1) Ord. 71-1061 Ord. 99-526

For each calendar year, the tax rate is 3.2% of an individual’s Maryland taxable income for that year. City Code, 1976/83, art. 28, §70(a)(2) Ord. 71-1061 Ord. 99-526 Ord. 01-180 Ord. 10-294

The income tax imposed by this subtitle: shall be collected in the same manner and at the same time as the income tax imposed by the State is collected; and shall be administered in accordance with, and subject to, the applicable provisions of the State Tax-General Article. City Code, 1976/83, art. 28, §72(b) Ord. 71-1061