Table of Contents

APA's Guide to Local Payroll Taxes

Table of Contents pages: 1 2 3

• • Registration 15-17589
  • Contact Information 15-17589
  • Sources 15-17589
• Philadelphia Wage Tax 15-18590
• • Tax Rate 15-19591
  • Exemptions 15-19591
  • Returns and Payments 15-20592
  • Electronic/Magnetic Media Form W‑2 Reporting 15-21593
  • Earned Income Tax Credit Notice 15-22594
  • Reciprocity 15-22594
  • Penalties 15-23595
  • Recordkeeping 15-23595
  • Registration 15-24596
  • Contact Information 15-24596
  • Sources 15-24596
• Pittsburgh 15-24596
• City and School District Earned Income Taxes 15-25597
• • Tax Rate 15-25597
  • Returns and Payments 15-25597
  • Penalties 15-26598
  • Recordkeeping 15-26598
  • Registration 15-26598
  • Contact Information 15-27599
  • Sources 15-27599
• Local Services Tax 15-27599
• • Tax Rate 15-27599
  • Exemptions 15-27599
  • Returns and Payments 15-28600
  • Penalties 15-29601
  • Recordkeeping 15-29601
  • Registration 15-29601
  • Contact Information 15-29601
  • Sources 15-29601
• Payroll Expense Tax 15-30602
• • Tax Rate 15-30602
  • Calculating the Tax 15-30602
  • Exemptions 15-31603
  • Returns and Payments 15-31603
  • Penalties 15-32604
  • Recordkeeping 15-32604
  • Registration 15-32604
  • Contact Information 15-32604
  • Sources 15-33605
• Nonresident Sports Facility Usage Fee 15-33605
• • Fee Rate 15-34606
  • Exemptions 15-34606
  • Returns and Payments 15-34606
  • Penalties 15-35607
  • Recordkeeping 15-35607
  • Registration 15-35607
  • Contact Information 15-35607
• Sources 15-35607
• Payroll Preparation Tax 15-35607
• Hazleton Payroll Preparation Tax 15-36608
• • Tax Rate 15-36608
  • Calculating the Tax 15-36608
  • Exemptions 15-36608
  • Returns and Payments 15-37609
  • Penalties 15-38610
  • Recordkeeping 15-38610
  • Registration 15-38610
  • Contact Information 15-38610
  • Sources 15-39611
• Scranton Payroll Preparation Tax 15-39611
• • Tax Rate 15-40612
  • Calculating the Tax 15-40612
  • Exemptions 15-40612
  • Returns and Payments 15-41613
  • Penalties 15-41613
  • Recordkeeping 15-41613
  • Registration 15-42614
  • Contact Information 15-42614
  • Sources 15-42614
• Tax Collection Districts 15-43615
• Section 16: Washington 1665
• Seattle Payroll Expense Tax 16-1667
• • Tax Rate 16-2668
  • Exemptions 16-3669
  • Returns and Payments 16-3669
  • Penalties 16-3669
  • Recordkeeping 16-4670
  • Registration 16-4670
  • Contact Information 16-4670
  • Sources 16-4670
• Section 17: West Virginia 1677
• Charleston City Service Fee 17-1679
• • Fee Rate 17-1679
  • Exemptions 17-2680
  • Employees Working for More Than One Employer 17-2680
  • Returns and Payments 17-3681
  • Penalties 17-4682
  • Recordkeeping 17-4682
  • Registration 17-4682
  • Contact Information 17-4682
  • Sources 17-5683
• Fairmont City Service Fee 17-5683
• • Fee Rate 17-6684
  • Exemptions 17-6684
  • Employees Working for More Than One Employer 17-7685
  • Returns and Payments 17-7685
  • Penalties 17-7685
  • Recordkeeping 17-8686
  • Registration 17-8686
  • Contact Information 17-8686
  • Sources 17-8686
• Huntington City Service Fee 17-9687
• • Fee Rate 17-9687
  • Exemptions 17-9687
  • Employees Working for More Than One Employer 17-9687
  • Returns and Payments 17-10688
  • Penalties 17-10688
  • Recordkeeping 17-11689
  • Registration 17-11689
  • Contact Information 17-11689
  • Sources 17-12690
• Madison City Service Fee 17-12690
• • Fee Rate 17-12690
  • Employees Working for More Than One Employer 17-13691
  • Returns and Payments 17-13691
  • Penalties 17-13691
  • Recordkeeping 17-13691
  • Registration 17-14692
  • Contact Information 17-14692
  • Sources 17-14692
• Montgomery City Service Fee 17-14692
• • Fee Rate 17-14692
  • Exemptions 17-15693
  • Employees Working for More Than One Employer 17-15693
  • Returns and Payments 17-15693
  • Penalties 17-16694
  • Recordkeeping 17-16694
  • Registration 17-16694
  • Contact Information 17-16694
  • Sources 17-16694
• Morgantown City Service Fee 17-16694
• • Fee Rate 17-17695
  • Exemptions 17-18696
  • Employees Working for More Than One Employer 17-18696
  • Returns and Payments 17-18696
  • Penalties 17-19697
  • Recordkeeping 17-19697
  • Registration 17-19697
  • Contact Information 17-19697
  • Sources 17-20698
• Parkersburg City Service Fee 17-20698
• • Fee Rate 17-20698
  • Exemptions 17-20698
  • Employees Working for More Than One Employer 17-21699
  • Returns and Payments 17-21699
  • Penalties 17-21699
  • Recordkeeping 17-22700
  • Registration 17-22700
  • Contact Information 17-22700
  • Sources 17-22700
• Romney Annual City Service Fee 17-22700
• • Fee Rate 17-23701
  • Exemptions 17-23701
  • Employees Working for More Than One Employer 17-24702
  • Returns and Payments 17-24702
  • Penalties 17-24702
  • Recordkeeping 17-24702
  • Registration 17-25703
  • Contact Information 17-25703
  • Sources 17-25703
• Weirton City Service Fee 17-25703
• • Fee Rate 17-26704
  • Exemptions 17-26704
  • Employees Working for More Than One Employer 17-26704
  • Returns and Payments 17-26704
  • Penalties 17-27705
  • Recordkeeping 17-27705
  • Registration 17-27705
  • Contact Information 17-28706
  • Sources 17-28706
• Wheeling City Service Fee 17-28706
• • Fee Rate 17-29707
  • Exemptions 17-29707
  • Employees Working for More Than One Employer 17-29707
  • Returns and Payments 17-29707
  • Penalties 17-30708
  • Recordkeeping 17-30708
  • Registration 17-30708
  • Contact Information 17-31709
  • Sources 17-31709
• Section 18: Local Payroll Taxes Authorized, But Not In Effect 1767
• Local Payroll Taxes Authorized, But Not In Effect 18-1769
• • Arkansas: City and County Income Taxes 18-1769
  • Sources 18-1769
  • Oklahoma: City and Town Income Taxes 18-1769
  • Sources 18-1769
  • West Virginia: Pension Relief Municipal Occupational Tax 18-1769
  • Sources 18-2770

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