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This entry was published on 2014-09-22
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ARTICLE 30
City Personal Income Tax
Tax (TAX) CHAPTER 60
ARTICLE 30

CITY PERSONAL INCOME TAX
Section 1300. Short title.

1301. Authority to impose taxes.

1301-B. City separate tax on the ordinary income portion of lump

sum distributions.

1302. Persons subject to tax.

1303. City taxable income.

1304. Rate of tax.

1304-A. Tax surcharge.

1304-B. Additional tax.

1304-C. Filing fees.

1304-D. Imposition of tax.

1305. City resident and city nonresident defined.

1306. Returns and liabilities.

1307. Change of resident status.

1309. Requirement of withholding tax from wages.

1310. Credits against tax.

1311. Enforcement with other taxes.

1312. Administration, collection and review.

1313. Deposit and disposition of revenues.