Table of Contents

APA's Guide to Local Payroll Taxes

Table of Contents pages: 1 2 3

• • • Sources 15-18602
  • Philadelphia Wage Tax 15-19603
  • • Tax Rate 15-20604
    • Exemptions 15-20604
    • Returns and Payments 15-22606
    • Electronic/Magnetic Media Form W-2 Reporting 15-23607
    • Earned Income Tax Credit Notice 15-23607
    • Reciprocity 15-23607
    • Penalties 15-24608
    • Recordkeeping 15-25609
    • Registration 15-25609
    • Contact Information 15-26610
    • Sources 15-26610
  • Pittsburgh 15-26610
  • • City and School District Earned Income Taxes 15-26610
    • Tax Rate 15-27611
    • Returns and Payments 15-27611
    • Penalties 15-28612
    • Recordkeeping 15-28612
    • Registration 15-28612
    • Contact Information 15-28612
    • Sources 15-28612
  • Local Services Tax 15-29613
  • • Tax Rate 15-29613
    • Exemptions 15-29613
    • Returns and Payments 15-30614
    • Penalties 15-30614
    • Recordkeeping 15-31615
    • Registration 15-31615
    • Contact Information 15-31615
    • Sources 15-31615
  • Payroll Expense Tax 15-31615
  • • Tax Rate 15-32616
    • Calculating the Tax 15-32616
    • Exemptions 15-33617
    • Returns and Payments 15-34618
    • Penalties 15-34618
    • Recordkeeping 15-34618
    • Registration 15-34618
    • Contact Information 15-35619
    • Sources 15-35619
  • Nonresident Sports Facility Usage Fee 15-35619
  • • Fee Rate 15-36620
    • Exemptions 15-36620
    • Returns and Payments 15-37621
    • Penalties 15-37621
    • Recordkeeping 15-37621
    • Registration 15-37621
    • Contact Information 15-37621
    • Sources 15-37621
    • Tax Collection Districts 15-38622
• Section 16: Washington 1663
• • Seattle Payroll Expense Tax 16-1665
  • • Tax Rate 16-2666
    • Exemptions 16-2666
    • Returns and Payments 16-3667
    • Penalties 16-3667
    • Recordkeeping 16-4668
    • Registration 16-4668
    • Contact Information 16-4668
    • Sources 16-4668
• Section 17: West Virginia 1673
• • Charleston City Service Fee 17-1675
  • • Fee Rate 17-1675
    • Exemptions 17-2676
    • Employees Working for More Than One Employer 17-3677
    • Returns and Payments 17-3677
    • Penalties 17-4678
    • Recordkeeping 17-4678
    • Registration 17-4678
    • Contact Information 17-4678
    • Sources 17-5679
  • Fairmont City Service Fee 17-5679
  • • Fee Rate 17-6680
    • Exemptions 17-6680
    • Employees Working for More Than One Employer 17-7681
    • Returns and Payments 17-7681
    • Penalties 17-7681
    • Recordkeeping 17-8682
    • Registration 17-8682
    • Contact Information 17-8682
    • Sources 17-8682
  • Huntington City Service Fee 17-9683
  • • Fee Rate 17-9683
    • Exemptions 17-9683
    • Employees Working for More Than One Employer 17-9683
    • Returns and Payments 17-10684
    • Penalties 17-10684
    • Recordkeeping 17-11685
    • Registration 17-11685
    • Contact Information 17-11685
    • Sources 17-12686
  • Madison City Service Fee 17-12686
  • • Fee Rate 17-12686
    • Employees Working for More Than One Employer 17-13687
    • Returns and Payments 17-13687
    • Penalties 17-13687
    • Recordkeeping 17-13687
    • Registration 17-14688
    • Contact Information 17-14688
    • Sources 17-14688
  • Montgomery City Service Fee 17-14688
  • • Fee Rate 17-15689
    • Exemptions 17-15689
    • Employees Working for More Than One Employer 17-15689
    • Returns and Payments 17-15689
    • Penalties 17-16690
    • Recordkeeping 17-16690
    • Registration 17-16690
    • Contact Information 17-16690
    • Sources 17-17691
  • Morgantown City Service Fee 17-17691
  • • Fee Rate 17-18692
    • Exemptions 17-18692
    • Employees Working for More Than One Employer 17-18692
    • Returns and Payments 17-18692
    • Penalties 17-19693
    • Recordkeeping 17-19693
    • Registration 17-19693
    • Contact Information 17-20694
    • Sources 17-20694
  • Parkersburg City Service Fee 17-20694
  • • Fee Rate 17-21695
    • Exemptions 17-21695
    • Employees Working for More Than One Employer 17-21695
    • Returns and Payments 17-21695
    • Penalties 17-22696
    • Recordkeeping 17-22696
    • Registration 17-22696
    • Contact Information 17-22696
    • Sources 17-23697
  • Romney Annual City Service Fee 17-23697
  • • Fee Rate 17-23697
    • Exemptions 17-24698
    • Employees Working for More Than One Employer 17-24698
    • Returns and Payments 17-24698
    • Penalties 17-25699
    • Recordkeeping 17-25699
    • Registration 17-25699
    • Contact Information 17-25699
    • Sources 17-25699
  • Weirton City Service Fee 17-26700
  • • Fee Rate 17-26700
    • Exemptions 17-26700
    • Employees Working for More Than One Employer 17-26700
    • Returns and Payments 17-27701
    • Penalties 17-27701
    • Recordkeeping 17-27701
    • Registration 17-27701
    • Contact Information 17-28702
    • Sources 17-28702
  • Wheeling City Service Fee 17-28702
  • • Fee Rate 17-29703
    • Exemptions 17-29703
    • Employees Working for More Than One Employer 17-29703
    • Returns and Payments 17-30704
    • Penalties 17-30704
    • Recordkeeping 17-30704
    • Registration 17-31705
    • Contact Information 17-31705
    • Sources 17-31705
• Section 18: Local Payroll Taxes Authorized, But Not In Effect 1765
• • Local Payroll Taxes Authorized, But Not In Effect 18-1767
  • Arkansas: City and County Income Taxes 18-1767
  • Sources 18-1767
  • Oklahoma: City and Town Income Taxes 18-1767
  • Sources 18-1767
  • West Virginia: Pension Relief Municipal Occupational Tax 18-1767
  • Sources 18-2768

Table of Contents pages: 1 2 3