Evolution has been described as fact and theory, fact not theory, only a theory, not a fact, multiple theories, not fact, and neither fact, nor theory.. The disagreements among these statements, however, have more to do with the meaning of words than the substantial issues and these are discussed below.
A local income tax is a special tax on earned income collected by local governments like counties, cities, and school districts. Fourteen states including Pennsylvania allow local governments to collect an income tax.
Local Income Tax Rates. Maryland's 23 counties and Baltimore City levy a local income tax which we collect on the state income tax return as a convenience for local governments. The local income tax is calculated as a percentage of your taxable income. Local officials set the rates, which range between 1.75% and 3.20% for the current tax year. You should report your local income tax amount on line 28 of Form 502.