Legislation
ARTICLE 30
City Personal Income Tax
Tax (TAX) CHAPTER 60
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SECTION 1300Short title
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SECTION 1301Authority to impose taxes
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SECTION 1301-BCity separate tax on the ordinary income portion of lump sum distributions
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SECTION 1302Persons subject to tax
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SECTION 1303City taxable income
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SECTION 1304Rate of tax
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SECTION 1304-ATax surcharge
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SECTION 1304-BAdditional tax
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SECTION 1304-CFiling fees
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SECTION 1304-DImposition of tax
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SECTION 1305City resident and city nonresident defined
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SECTION 1306Returns and liabilities
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SECTION 1307Change of resident status
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SECTION 1309Requirement of withholding tax from wages
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SECTION 1310Credits against tax
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SECTION 1311Enforcement with other taxes
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SECTION 1312Administration, collection and review
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SECTION 1313Deposit and disposition of revenues
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.
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.