§ 201. Levy of Tax.

§ 202. Definitions.

§ 203. Persons Subject to Earned Income Tax and the Tax Rate.

§ 204. What Is Taxed.

§ 205. What Is Included in Earned Income/Compensation.

§ 206. What Is Included in Net Profits.

§ 207. Exclusions From Tax.

§ 208. Resident Taxation.

§ 209. Nonresident Taxation.

§ 210. Credits.

§ 211. Deductions and Losses.

§ 212. Allocation/Apportionment of Earned Income/Compensation and Net Profits Tax for Nonresidents.

§ 213. Employers Required To Withhold.

§ 214. Voluntary Withholding.

§ 215. Registration of Employers.

§ 216. Liability of Employee.

§ 217. Liability of Employer.

§ 218. Annual Returns of Taxpayers.

§ 219. Declaration and Payment of Estimated Tax.

§ 220. Returns of Employers and Payments of Withheld Tax.

§ 221. Fiscal Years.

§ 222. Cash or Accrual Basis.

§ 223. Penalty and Interest.

§ 224. Extensions.

§ 225. Change in Federal Taxable Income.

§ 226. Income Tax Officer.

§ 227. Administrative Appeals.

§ 228. Examination of Books and Records of Taxpayers and Employers.

§ 229. Records to Be Kept by Taxpayers.

§ 230. Refunds and Credits.

§ 231. Fines and Penalties for Violations.

§ 232. Concurrent Remedies.

§ 233. Failure to Receive Forms.

§ 234. Return Completion.

§ 235. Who Must File.

§ 236. Registration of Taxpayers.

§ 237. Installment Plans for Delinquent Amounts.

§ 238. Suit for Collection of Delinquent Amounts.

§ 239. Wage Attachments.

§ 240. Bad Checks.

§ 241. Changes in the Language of Act 511 By the PA General Assembly.

§ 242. Assessment and Collection of Underpayment of the Tax.

§ 243. Paid Under Protest.

§ 244. Delinquent Tax Collection Postage Expense.

§ 245. Indebtedness and Priority Claims.

§ 246. Procedure When Taxation Is Not Defined in Rules and Regulations.

§ 247. Rule on Apportioning Income on Professional Athletes.

§ 248. Earned Income/Compensation.

§ 249. Net Profits.

Ord. 1096, 3/3/2004, § 201