City Personal Income Tax
Section 1300 - Short TitleSection 1301 - Authority to Impose TaxesSection 1301-B - City Separate Tax on the Ordinary Income Portion of Lump Sum DistributionsSection 1302 - Persons Subject to TaxSection 1303 - City Taxable IncomeSection 1304 - Rate of TaxSection 1304-A - Tax SurchargeSection 1304-B - Additional TaxSection 1304-C - Filing FeesSection 1304-D - Imposition of TaxSection 1305 - City Resident and City Nonresident DefinedSection 1306 - Returns and LiabilitiesSection 1307 - Change of Resident StatusSection 1309 - Requirement of Withholding Tax From WagesSection 1310 - Credits Against TaxSection 1311 - Enforcement With Other TaxesSection 1312 - Administration, Collection and ReviewSection 1313 - Deposit and Disposition of Revenues