Table of Contents

APA's Guide to Local Payroll Taxes

Table of Contents pages: 1 2 3

• • Tax Rate 10-1305
  • Returns and Payments 10-2306
  • Electronic/Magnetic Media Form W-­2 Reporting 10-5309
  • Penalties 10-5309
  • Recordkeeping 10-6310
  • Registration 10-6310
  • Contact Information 10-7311
  • Sources 10-7311
• St. Louis Earnings Tax 10-7311
• • Tax Rate 10-8312
  • Returns and Payments 10-9313
  • Electronic/Magnetic Media Reporting 10-11315
  • Penalties 10-11315
  • Recordkeeping 10-11315
  • Registration 10-11315
  • Contact Information 10-12316
  • Sources 10-12316
• St. Louis Payroll Expense Tax 10-12316
• • Tax Rate 10-13317
  • Exemptions 10-13317
  • Returns and Payments 10-14318
  • Penalties 10-15319
  • Recordkeeping 10-15319
  • Registration 10-15319
  • Contact Information 10-15319
  • Sources 10-15319
• Section 11: New Jersey 1341
• Jersey City Payroll Tax 11-1343
• • Tax Rate 11-1343
  • Exemptions 11-2344
  • Returns and Payments 11-2344
  • Penalties 11-3345
  • Recordkeeping 11-3345
  • Registration 11-3345
  • Contact Information 11-4346
  • Sources 11-4346
• Newark Payroll Tax 11-4346
• • Tax Rate 11-5347
  • Exemptions 11-5347
  • Returns and Payments 11-5347
  • Penalties 11-6348
  • Recordkeeping 11-6348
  • Registration 11-6348
  • Contact Information 11-6348
  • Sources 11-6348
• New York‑New Jersey Waterfront Commission Assessment 11-7349
• Section 12: New York 1361
• New York City Resident Earnings Tax 12-1363
• • Tax Rate 12-2364
• Yonkers Resident Tax Surcharge and Nonresident Earnings Tax 12-3365
• • Tax Rate 12-5367
  • Exemptions 12-6368
  • Returns and Payments 12-7369
  • Penalties 12-8370
  • Recordkeeping 12-9371
  • Registration 12-10372
  • Contact Information 12-11373
  • Sources 12-11373
• Metropolitan Commuter Transportation Mobility Tax 12-13375
• • Tax Rate 12-15377
  • Computation of Tax for PEOs 12-15377
  • Exemptions 12-16378
  • Returns and Payments 12-17379
  • Penalties 12-19381
  • Recordkeeping 12-19381
  • Registration 12-20382
  • Contact Information 12-20382
  • Sources 12-20382
• New York-­New Jersey Waterfront Commission Assessment 12-21383
• • Assessment Rate 12-22384
  • Returns and Payments 12-22384
  • Penalties 12-22384
  • Recordkeeping 12-22384
  • Contact Information 12-22384
  • Sources 12-22384
• Section 13: Ohio 1421
• Municipal Income Taxes 13-1423
• • Standardization 13-2424
  • Exemptions 13-6428
  • Tax Rate 13-7429
  • Tax Forms and Information 13-11433
  • Returns and Payments 13-11433
  • Penalties 13-16438
  • Recordkeeping 13-17439
  • Registration 13-17439
  • Contact Information 13-18440
  • Sources 13-20442
• School District Income Taxes 13-20442
• • Tax Rate 13-24446
  • Returns and Payments 13-29451
  • Electronic Form W‑2 Reporting 13-30452
  • Penalties 13-31453
  • Recordkeeping 13-31453
  • Registration 13-32454
  • Contact Information 13-33455
  • Sources 13-33455
• Section 14: Oregon 1491
• Statewide Transit Tax 14-1493
• Canby Area Transit Tax 14-1493
• • Tax Rate 14-2494
  • Exemptions 14-2494
  • Returns and Payments 14-3495
  • Penalties 14-3495
  • Recordkeeping 14-4496
  • Registration 14-4496
  • Contact Information 14-5497
  • Sources 14-5497
• Eugene Payroll Tax 14-5497
• • Tax Rate 14-6498
  • Exemptions 14-8500
  • Returns and Payments 14-8500
  • Penalties 14-10502
  • Recordkeeping 14-10502
  • Registration 14-10502
  • Contact Information 14-11503
  • Sources 14-11503
• Lane Transit District Tax 14-11503
• • Tax Rate 14-14506
  • Exemptions 14-14506
  • Returns and Payments 14-15507
  • Penalties 14-16508
  • Recordkeeping 14-16508
  • Registration 14-16508
  • Contact Information 14-17509
  • Sources 14-17509
• Multnomah County Income Tax 14-17509
• • Tax Rate 14-18510
  • Exemptions 14-18510
  • Returns and Payments 14-19511
  • Penalties 14-19511
  • Recordkeeping 14-19511
  • Registration 14-20512
  • Contact Information 14-20512
  • Sources 14-20512
• Portland Metro Income Tax 14-21513
• • Tax Rate 14-21513
  • Exemptions 14-22514
  • Returns and Payments 14-22514
  • Penalties 14-23515
  • Recordkeeping 14-23515
  • Registration 14-23515
  • Contact Information 14-24516
  • Sources 14-24516
• Sandy Transit Tax 14-24516
• • Tax Rate 14-25517
  • Exemptions 14-26518
  • Returns and Payments 14-26518
  • Penalties 14-27519
  • Recordkeeping 14-27519
  • Registration 14-27519
  • Contact Information 14-28520
  • Sources 14-28520
• South Clackamas Transit Tax 14-28520
• • Tax Rate 14-29521
  • Exemptions 14-30522
  • Returns and Payments 14-30522
  • Penalties 14-30522
  • Recordkeeping 14-31523
  • Registration 14-31523
  • Contact Information 14-31523
  • Sources 14-31523
• Tri‑County Metropolitan Transportation District Tax 14-31523
• • Tax Rate 14-34526
  • Exemptions 14-34526
  • Returns and Payments 14-35527
  • Penalties 14-36528
  • Recordkeeping 14-36528
  • Registration 14-36528
  • Contact Information 14-37529
  • Sources 14-37529
• Wilsonville Transit Tax 14-38530
• • Tax Rate 14-38530
  • Exemptions 14-39531
  • Returns and Payments 14-39531
  • Penalties 14-40532
  • Recordkeeping 14-40532
  • Registration 14-40532
  • Contact Information 14-41533
  • Sources 14-41533
• Section 15: Pennsylvania 1571
• Introduction 15-1573
• Local Tax Register 15-1573
• Official Register 15-2574
• Real‑time Register 15-3575
• Earned Income Tax 15-4576
• EIT Collection System Reform/Act 32 15-5577
• • EIT Map With Tax Collection Districts 15-7579
  • Tax Rate 15-9581
  • Returns and Payments 15-10582
  • Penalties 15-12584
  • Recordkeeping 15-12584
  • Registration 15-12584
  • Contact Information 15-12584
  • Sources 15-13585
• Local Services Tax 15-13585
• • Tax Rate 15-13585
  • Exemptions 15-15587
  • Returns and Payments 15-16588
  • Penalties 15-17589
  • Recordkeeping 15-17589
  • Registration 15-17589

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