Article 30 - CITY PERSONAL INCOME TAX
- Section 1300 - Short title
- Section 1301 - Authority to impose taxes
- Section 1301-A - [Repealed]
- Section 1301-B - City separate tax on the ordinary income portion of lump sum distributions
- Section 1302 - Persons subject to tax
- Section 1303 - City taxable income
- Section 1304 - Rate of tax
- Section 1304-A - Tax surcharge
- Section 1304-B - Additional tax
- Section 1304-C - Filing fees
- Section 1304-D - Imposition of tax
- Section 1305 - City resident and city nonresident defined
- Section 1306 - Returns and liabilities
- Section 1307 - Change of resident status
- Section 1309 - Requirement of withholding tax from wages
- Section 1310 - Credits against tax
- Section 1311 - Enforcement with other taxes
- Section 1312 - Administration, collection and review
- Section 1313 - Deposit and disposition of revenues