| Section 1300. Short title |
| Section 1301. Authority to impose taxes |
| Section 1301-A. City minimum income tax |
| Section 1301-B. City separate tax on the ordinary income portion of lump sum distributions |
| Section 1301-C. City separate tax relating to qualified higher education funds |
| 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 |