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

§3-201.    Imposition of Tax

§3-202.    Returns and Payments by Taxpayers

§3-203.    Employers’ Collection

§3-204.    Earned Income Tax Officer

§3-205.    Interest and Penalties; Suits for Collection

§3-206.    Deductions and Losses

§3-207.    Age Applicability of Taxes

§3-208.    Nonapplicability

§3-209.    Inclusion of Mandatory Provisions of the Act

B.    Realty Transfer Tax

§3-211.    Authority

§3-212.    Definitions

§3-213.    Imposition of Tax; Interest

§3-214.    Exempt Parties

§3-215.    Excluded Transactions

§3-216.    Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof

§3-217.    Acquired Company

§3-218.    Credits Against Tax

§3-219.    Extension of Lease

§3-220.    Proceeds of Judicial Sale

§3-221.    Duties of Recorder of Deeds

§3-222.    Statement of Value

§3-223.    Penalties, Liens, Enforcement

§3-224.    Regulations

§3-225.    Duration

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

§3-234.    Tax Imposed

§3-235.    Collection by Producers

§3-236.    Duties of Producers

§3-237.    Method of Recovery

§3-238.    Powers of Collector

§3-239.    Receipts to Be Paid into Treasury

§3-240.    Exemptions

§3-241.    Violations and Penalties

D.    Local Services Tax

§3-251.    Title and Statutory Authority

§3-252.    Definitions and Word Usage

§3-253.    Imposition of Tax

§3-254.    Collection by Employer; Return and Payment

§3-255.    Withholding by Employers

§3-256.    Employer’s Returns

§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

§3-263.    Use of Revenue

§3-264.    Violations and Penalties

§3-265.    Applicability; Validity