Table of Contents

APA's Guide to Local Payroll Taxes

Table of Contents pages: 1 2 3

• • Recordkeeping 9-5291
  • Registration 9-6292
  • Sources 9-6292
  • City Income Taxes Under the Uniform Ordinance 9-6292
• Section 10: 1311
• Missouri 1311
• Kansas City Earnings Tax 10-1313
• • Tax Rate 10-1313
  • Returns and Payments 10-2314
  • Electronic/Magnetic Media Form W-­2 Reporting 10-5317
  • Penalties 10-6318
  • Recordkeeping 10-6318
  • Registration 10-6318
  • Contact Information 10-7319
  • Sources 10-7319
• St. Louis Earnings Tax 10-7319
• • Tax Rate 10-8320
  • Returns and Payments 10-9321
  • Electronic/Magnetic Media Reporting 10-11323
  • Penalties 10-11323
  • Recordkeeping 10-12324
  • Registration 10-12324
  • Contact Information 10-12324
  • Sources 10-12324
• St. Louis Payroll Expense Tax 10-12324
• • Tax Rate 10-13325
  • Exemptions 10-14326
  • Returns and Payments 10-14326
  • Penalties 10-15327
  • Recordkeeping 10-15327
  • Registration 10-15327
  • Contact Information 10-16328
  • Sources 10-16328
• Section 11: 1351
• New Jersey 1351
• Jersey City Payroll Tax 11-1353
• • Tax Rate 11-1353
  • Exemptions 11-1353
  • Returns and Payments 11-2354
  • Penalties 11-2354
  • Recordkeeping 11-3355
  • Registration 11-3355
  • Contact Information 11-3355
  • Sources 11-3355
• Newark Payroll Tax 11-3355
• • Tax Rate 11-4356
  • Exemptions 11-4356
  • Returns and Payments 11-5357
  • Penalties 11-5357
  • Recordkeeping 11-5357
  • Registration 11-5357
  • Contact Information 11-5357
  • Sources 11-6358
• Section 12: 1374
• New York 1374
• New York City Resident Earnings Tax 12-1376
• • Tax Rate 12-2377
• Yonkers Resident Tax Surcharge and Nonresident Earnings Tax 12-3378
• • Tax Rate 12-5380
  • Exemptions 12-6381
  • Returns and Payments 12-7382
  • Penalties 12-9384
  • Recordkeeping 12-9384
  • Registration 12-10385
  • Contact Information 12-11386
  • Sources 12-11386
• Metropolitan Commuter Transportation Mobility Tax 12-13388
• • Tax Rate 12-15390
  • Computation of Tax for PEOs 12-15390
  • Exemptions 12-16391
  • Returns and Payments 12-17392
  • Penalties 12-19394
  • Recordkeeping 12-19394
  • Registration 12-20395
  • Contact Information 12-20395
  • Sources 12-20395
• New York-­New Jersey Waterfront Commission Assessment 12-21396
• • Assessment Rate 12-21396
  • Returns and Payments 12-21396
  • Penalties 12-22397
  • Recordkeeping 12-22397
  • Contact Information 12-22397
  • Sources 12-22397
• Section 13: 1434
• Ohio 1434
• Municipal Income Taxes 13-1436
• • Standardization 13-2437
  • Exemptions 13-5440
  • Tax Rate 13-7442
  • Tax Forms and Information 13-11446
  • Returns and Payments 13-11446
  • Penalties 13-16451
  • Recordkeeping 13-17452
  • Registration 13-17452
  • Contact Information 13-18453
  • Sources 13-20455
• School District Income Taxes 13-21456
• • Tax Rate 13-24459
  • Returns and Payments 13-28463
  • Electronic/Magnetic Media Form W-­2 Reporting 13-29464
  • Penalties 13-30465
  • Recordkeeping 13-30465
  • Registration 13-31466
  • Contact Information 13-32467
  • Sources 13-32467
• Section 14: 1501
• Oregon 1501
• Statewide Transit Tax 14-1503
• Eugene Payroll Tax 14-1503
• • Tax Rate 14-1503
  • Exemptions 14-2504
  • Returns and Payments 14-2504
  • Penalties 14-3505
  • Recordkeeping 14-3505
  • Registration 14-3505
  • Contact Information 14-4506
• Sources 14-4506
• Canby Area Transit Tax 14-4506
• • Tax Rate 14-5507
  • Exemptions 14-5507
  • Returns and Payments 14-6508
  • Penalties 14-7509
  • Recordkeeping 14-7509
  • Registration 14-8510
  • Contact Information 14-8510
• Sources 14-8510
• Lane Transit District Tax 14-9511
• • Tax Rate 14-11513
  • Exemptions 14-11513
  • Returns and Payments 14-12514
  • Penalties 14-13515
  • Recordkeeping 14-13515
  • Registration 14-13515
  • Contact Information 14-14516
  • Sources 14-14516
• Sandy Transit Tax 14-14516
• • Tax Rate 14-16518
  • Exemptions 14-16518
  • Returns and Payments 14-17519
  • Penalties 14-17519
  • Recordkeeping 14-18520
  • Registration 14-18520
  • Contact Information 14-18520
  • Sources 14-18520
• South Clackamas Transit Tax 14-18520
• • Tax Rate 14-20522
  • Exemptions 14-20522
  • Returns and Payments 14-20522
  • Penalties 14-21523
  • Recordkeeping 14-21523
  • Registration 14-21523
  • Contact Information 14-21523
  • Sources 14-21523
• Tri-­County Metropolitan Transportation District Tax 14-21523
• • Tax Rate 14-24526
  • Exemptions 14-24526
  • Returns and Payments 14-25527
  • Penalties 14-26528
  • Recordkeeping 14-26528
  • Registration 14-26528
  • Contact Information 14-27529
  • Sources 14-27529
• Wilsonville Transit Tax 14-28530
• • Tax Rate 14-28530
  • Exemptions 14-29531
  • Returns and Payments 14-29531
  • Penalties 14-30532
  • Recordkeeping 14-30532
  • Registration 14-30532
  • Contact Information 14-31533
  • Sources 14-31533
• Section 15: 1559
• Pennsylvania 1559
• Introduction 15-1561
• Local Tax Register 15-1561
• • Official Register 15-2562
  • Real-­time Register 15-3563
• Earned Income Tax 15-5565
• • EIT Collection System Reform/Act 32 15-6566
  • EIT Map With Tax Collection Districts 15-8568
  • Tax Rate 15-10570
  • Returns and Payments 15-11571
  • Penalties 15-12572
  • Recordkeeping 15-13573
  • Registration 15-13573
  • Contact Information 15-13573
  • Sources 15-13573
  • Local Services Tax 15-14574
  • Tax Rate 15-14574
  • Exemptions 15-15575
  • Returns and Payments 15-17577
  • Penalties 15-18578
  • Recordkeeping 15-18578
  • Registration 15-18578
  • Contact Information 15-18578
  • Sources 15-18578
• Philadelphia Wage Tax 15-19579
• • Tax Rate 15-20580
  • Exemptions 15-20580
  • Returns and Payments 15-21581
  • Electronic/Magnetic Media Form W-­2 Reporting 15-23583

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