| Definitions |
| Commencement
and
Duration of the Tax |
| IMPOSITION OF TAX: |
| Resident Employees |
| Non-Resident Employees |
| Net
Business Profits - Resident Unincorporated Business Entities |
| Net
Business Profits - Non-Resident Unincorporated Buiness Entities |
| Net
Business Profits -
Corporations |
| Use
of Business Allocation
Percentage |
| Fiscal Years |
| Net Business Profits |
| Reconciliation
with Federal
Return |
| Return and Payment of Tax |
| Collection of Tax at Source |
| Returns
of Tax Withheld and
Payment |
| Limitation on Credit for Tax |
| Status
and Liability of
Employers |
| Declarations |
| Reciprocity
Credit for Tax Paid to Other Municipalities |
| Investigative
Powers of the
Tax Commissioner |
| Records
to be Kept by
Employers and Taxpayers |
| Collection
of Deficiencies -
Allowance of Credit for Overpayment |
| Penalty
for Divulging
Confidential Information |
| Interest and Penalties |
| Collection of Unpaid Taxes |
| Violations - Penalties |
| Construction
- Severability of
Provisions |
| Collection
of Tax After
Termination of Ordinance |
| Board of Review |
|
|