Table of Contents

APA's Guide to Local Payroll Taxes

Table of Contents pages: 1 2 3

• • • Electronic/Magnetic Media Form W-2 Reporting 10-5317
    • Penalties 10-5317
    • Recordkeeping 10-6318
    • Registration 10-6318
    • Contact Information 10-6318
    • 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 10-11323
    • 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: New Jersey 1351
• • Jersey City Payroll Tax 11-1353
  • • Tax Rate 11-1353
    • Exemptions 11-2354
    • Returns and Payments 11-2354
    • Penalties 11-3355
    • Recordkeeping 11-3355
    • Registration 11-3355
    • Contact Information 11-4356
    • Sources 11-4356
  • Newark Payroll Tax 11-4356
  • • Tax Rate 11-5357
    • Exemptions 11-5357
    • Returns and Payments 11-5357
    • Penalties 11-6358
    • Recordkeeping 11-6358
    • Registration 11-6358
    • Contact Information 11-6358
    • Sources 11-6358
  • New York‑New Jersey Waterfront CommissionAssessment 11-7359
• Section 12: New York 1371
• • New York City Resident Earnings Tax 12-1373
  • • Tax Rate 12-2374
  • Yonkers Resident Tax Surcharge and Nonresident Earnings Tax 12-3375
  • • Tax Rate 12-5377
    • Exemptions 12-6378
    • Returns and Payments 12-7379
    • Penalties 12-9381
    • Recordkeeping 12-9381
    • Registration 12-10382
    • Contact Information 12-11383
    • Sources 12-11383
  • Metropolitan Commuter Transportation Mobility Tax 12-13385
  • • Tax Rate 12-15387
    • Computation of Tax for PEOs 12-15387
    • Exemptions 12-15387
    • Returns and Payments 12-17389
    • Penalties 12-18390
    • Recordkeeping 12-19391
    • Registration 12-19391
    • Contact Information 12-19391
    • Sources 12-20392
  • New York-New Jersey Waterfront Commission Assessment 12-21393
  • • Assessment Rate 12-21393
    • Returns and Payments 12-21393
    • Penalties 12-21393
    • Recordkeeping 12-21393
    • Contact Information 12-22394
    • Sources 12-22394
• Section 13: Ohio 1431
• • Municipal Income Taxes 13-1433
  • • Standardization 13-2434
    • Exemptions 13-5437
    • Tax Rate 13-7439
    • Tax Forms and Information 13-11443
    • Returns and Payments 13-11443
    • Penalties 13-16448
    • Recordkeeping 13-17449
    • Registration 13-17449
    • Contact Information 13-18450
    • Sources 13-20452
  • School District Income Taxes 13-21453
  • • Tax Rate 13-24456
    • Returns and Payments 13-29461
    • Electronic Form W-2 Reporting 13-30462
    • Penalties 13-31463
    • Recordkeeping 13-31463
    • Registration 13-31463
    • Contact Information 13-32464
    • Sources 13-33465
• Section 14: Oregon 1501
• • Statewide Transit Tax 14-1503
  • Canby Area Transit Tax 14-1503
  • • Tax Rate 14-2504
    • Exemptions 14-2504
    • Returns and Payments 14-3505
    • Penalties 14-3505
    • Recordkeeping 14-4506
    • Registration 14-4506
    • Contact Information 14-5507
    • Sources 14-5507
  • Eugene Payroll Tax 14-5507
  • • Tax Rate 14-6508
    • Exemptions 14-8510
    • Returns and Payments 14-8510
    • Penalties 14-10512
    • Recordkeeping 14-10512
    • Registration 14-11513
    • Contact Information 14-11513
    • Sources 14-11513
  • Lane Transit District Tax 14-12514
  • • Tax Rate 14-14516
    • Exemptions 14-14516
    • Returns and Payments 14-15517
    • Penalties 14-16518
    • Recordkeeping 14-16518
    • Registration 14-16518
    • Contact Information 14-17519
    • Sources 14-17519
  • Multnomah County Income Tax 14-17519
  • • Tax Rate 14-18520
    • Exemptions 14-19521
    • Returns and Payments 14-19521
    • Penalties 14-20522
    • Recordkeeping 14-20522
    • Registration 14-20522
    • Contact Information 14-21523
    • Sources 14-21523
  • Portland Metro Income Tax 14-21523
  • • Tax Rate 14-22524
    • Exemptions 14-22524
    • Returns and Payments 14-22524
    • Penalties 14-23525
    • Recordkeeping 14-24526
    • Registration 14-24526
    • Contact Information 14-24526
    • Sources 14-25527
  • Sandy Transit Tax 14-25527
  • • Tax Rate 14-26528
    • Exemptions 14-27529
    • Returns and Payments 14-27529
    • Penalties 14-28530
    • Recordkeeping 14-28530
    • Registration 14-28530
    • Contact Information 14-29531
    • Sources 14-29531
  • South Clackamas Transit Tax 14-29531
  • • Tax Rate 14-30532
    • Exemptions 14-31533
    • Returns and Payments 14-31533
    • Penalties 14-31533
    • Recordkeeping 14-32534
    • Registration 14-32534
    • Contact Information 14-32534
    • Sources 14-32534
  • Tri-County Metropolitan Transportation District Tax 14-32534
  • • Tax Rate 14-35537
    • Exemptions 14-35537
    • Returns and Payments 14-36538
    • Penalties 14-37539
    • Recordkeeping 14-37539
    • Registration 14-37539
    • Contact Information 14-38540
    • Sources 14-39541
  • Wilsonville Transit Tax 14-39541
  • • Tax Rate 14-39541
    • Exemptions 14-40542
    • Returns and Payments 14-40542
    • Penalties 14-41543
    • Recordkeeping 14-41543
    • Registration 14-41543
    • Contact Information 14-42544
    • Sources 14-42544
• Section 15: Pennsylvania 1583
• • Introduction 15-1585
  • Local Tax Register 15-1585
  • • Official Register 15-2586
    • Real-time Register 15-3587
  • Earned Income Tax 15-5589
  • • EIT Collection System Reform/Act 32 15-6590
    • EIT Map With Tax Collection Districts 15-8592
    • Tax Rate 15-10594
    • Returns and Payments 15-11595
    • Penalties 15-12596
    • Recordkeeping 15-13597
    • Registration 15-13597
    • Contact Information 15-13597
    • Sources 15-13597
  • Local Services Tax 15-14598
  • • Tax Rate 15-14598
    • Exemptions 15-15599
    • Returns and Payments 15-17601
    • Penalties 15-18602
    • Recordkeeping 15-18602
    • Registration 15-18602
    • Contact Information 15-18602
    • Sources 15-18602

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