Chapter 3
Financial Administration and Special Taxation
Article 1
Real Estate Tax Collection
A. Tax Collector
§3-101. Compensation of Tax Collector
B. Payment of Real Estate Taxes
§3-111. Tax Discount and Penalty Rates
Article 2
Taxation; Special
A. Earned Income and Net Profits Tax
§3-202. Returns and Payments by Taxpayers
§3-204. Earned Income Tax Officer
§3-205. Interest and Penalties; Suits for Collection
§3-207. Age Applicability of Taxes
§3-209. Inclusion of Mandatory Provisions of the Act
B. Realty Transfer Tax
§3-213. Imposition of Tax; Interest
§3-220. Proceeds of Judicial Sale
§3-221. Duties of Recorder of Deeds
§3-223. Penalties, Liens, Enforcement
C. Amusement and Admissions Tax
§3-231. Title and Statutory Authority
§3-232. Definitions and Word Usage
§3-233. Permit Required; Tax to Be Paid
§3-235. Collection by Producers
§3-239. Receipts to Be Paid into Treasury
§3-241. Violations and Penalties
D. Local Services Tax
§3-251. Title and Statutory Authority
§3-252. Definitions and Word Usage
§3-254. Collection by Employer; Return and Payment
§3-255. Withholding by Employers
§3-257. Employer’s Return and Payment; Supplements
§3-258. Individuals Having More than One Occupation
§3-259. Self-Employed Individuals
§3-260. Powers and Duties of Collector
§3-261. Recovery of Unpaid Tax; Interest and Penalty Added to Unpaid Tax
§3-262. Adoption of Regulations