Step 1: Recall the shear stress distribution in a rectangular section.
The shear stress varies parabolically across the depth of a rectangular beam.
The maximum shear stress occurs at the neutral axis.
Step 2: Use the standard relation.
\[
\tau_{\max}
=
\frac{3}{2}\tau_{\text{avg}}
=
1.5\,\tau_{\text{avg}}
\]
Hence,
\[
\boxed{\tau_{\max}=1.5\,\tau_{\text{avg}}}
\]
Therefore,
\[
\boxed{(B)}
\]
is the correct answer.