Table of Contents

APA's Guide to Local Payroll Taxes

Table of Contents pages: 1 2 3

• • Electronic/Magnetic Media Form W-­2 Reporting 15-23583
  • Earned Income Tax Credit Notice 15-23583
  • Reciprocity 15-23583
  • Penalties 15-24584
  • Recordkeeping 15-25585
  • Registration 15-25585
  • Contact Information 15-25585
  • Sources 15-25585
• Pittsburgh 15-26586
• City and School District Earned Income Taxes 15-26586
• • Tax Rate 15-26586
  • Returns and Payments 15-26586
  • Penalties 15-27587
  • Recordkeeping 15-27587
  • Registration 15-28588
  • Contact Information 15-28588
• Sources 15-28588
• Local Services Tax 15-28588
• • Tax Rate 15-28588
  • Exemptions 15-28588
  • Returns and Payments 15-29589
  • Penalties 15-30590
  • Recordkeeping 15-30590
  • Registration 15-30590
  • Contact Information 15-30590
• Sources 15-30590
• Payroll Expense Tax 15-30590
• • Tax Rate 15-31591
  • Calculating the Tax 15-31591
  • Exemptions 15-32592
  • Returns and Payments 15-32592
  • Penalties 15-33593
  • Recordkeeping 15-33593
  • Registration 15-33593
  • Contact Information 15-33593
• Sources 15-34594
• Nonresident Sports Facility Usage Fee 15-34594
• • Fee Rate 15-35595
  • Exemptions 15-35595
  • Returns and Payments 15-35595
  • Penalties 15-36596
  • Recordkeeping 15-36596
  • Registration 15-36596
  • Contact Information 15-36596
  • Sources 15-36596
  • Tax Collection Districts 15-37597
• Section 16: 1639
• Washington 1639
• Seattle Payroll Expense Tax 16-1641
• • Tax Rate 16-1641
  • Exemptions 16-2642
  • Returns and Payments 16-2642
  • Penalties 16-2642
  • Recordkeeping 16-2642
  • Registration 16-3643
  • Contact Information 16-3643
  • Sources 16-3643
• Section 17: 1649
• West Virginia 1649
• Charleston City Service Fee 17-1651
• • Fee Rate 17-1651
  • Exemptions 17-2652
  • Employees Working for More Than One Employer 17-3653
  • Returns and Payments 17-3653
  • Penalties 17-4654
  • Recordkeeping 17-4654
  • Registration 17-4654
  • Contact Information 17-4654
  • Sources 17-5655
• Fairmont City Service Fee 17-5655
• • Fee Rate 17-6656
  • Exemptions 17-6656
  • Employees Working for More Than One Employer 17-7657
  • Returns and Payments 17-7657
  • Penalties 17-7657
  • Recordkeeping 17-8658
  • Registration 17-8658
  • Contact Information 17-8658
  • Sources 17-8658
• Huntington City Service Fee 17-9659
• • Fee Rate 17-9659
  • Exemptions 17-9659
  • Employees Working for More Than One Employer 17-9659
  • Returns and Payments 17-10660
  • Penalties 17-10660
  • Recordkeeping 17-11661
  • Registration 17-11661
  • Contact Information 17-11661
  • Sources 17-12662
• Madison City Service Fee 17-12662
• • Fee Rate 17-12662
  • Employees Working for More Than One Employer 17-13663
  • Returns and Payments 17-13663
  • Penalties 17-13663
  • Recordkeeping 17-13663
  • Registration 17-14664
  • Contact Information 17-14664
  • Sources 17-14664
• Montgomery City Service Fee 17-14664
• • Fee Rate 17-15665
  • Exemptions 17-15665
  • Employees Working for More Than One Employer 17-15665
  • Returns and Payments 17-15665
  • Penalties 17-16666
  • Recordkeeping 17-16666
  • Registration 17-16666
  • Contact Information 17-16666
  • Sources 17-17667
• Morgantown City Service Fee 17-17667
• • Fee Rate 17-18668
  • Exemptions 17-18668
  • Employees Working for More Than One Employer 17-18668
  • Returns and Payments 17-18668
  • Penalties 17-19669
  • Recordkeeping 17-19669
  • Registration 17-19669
  • Contact Information 17-20670
  • Sources 17-20670
• Parkersburg City Service Fee 17-20670
• • Fee Rate 17-21671
  • Exemptions 17-21671
  • Employees Working for More Than One Employer 17-21671
  • Returns and Payments 17-21671
  • Penalties 17-22672
  • Recordkeeping 17-22672
  • Registration 17-22672
  • Contact Information 17-22672
  • Sources 17-23673
• Romney Annual City Service Fee 17-23673
• • Fee Rate 17-23673
  • Exemptions 17-24674
  • Employees Working for More Than One Employer 17-24674
  • Returns and Payments 17-24674
  • Penalties 17-25675
  • Recordkeeping 17-25675
  • Registration 17-25675
  • Contact Information 17-25675
  • Sources 17-25675
• Weirton City Service Fee 17-26676
• • Fee Rate 17-26676
  • Exemptions 17-26676
  • Employees Working for More Than One Employer 17-26676
  • Returns and Payments 17-27677
  • Penalties 17-27677
  • Recordkeeping 17-27677
  • Registration 17-27677
  • Contact Information 17-28678
  • Sources 17-28678
• Section 18: 1732
• Local Payroll Taxes Authorized, But Not In Effect 1732
• Local Payroll Taxes Authorized, But Not In Effect 18-1734
• Arkansas: City and County Income Taxes 18-1734
• • Sources 18-1734
• Oklahoma: City and Town Income Taxes 18-1734
• • Sources 18-1734
• West Virginia: Pension Relief Municipal Occupational Tax 18-1734
• • Sources 18-2735

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