Borough of Carlisle, PA
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2023-12-14
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Part II: General Legislation
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Chapter 231 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Appeals, Board of
- Ch 8 Auditor
- Ch 10 Authorities
- Ch 15 Administrative Code
- Ch 22 Fire Department
- Ch 24 Firemen's Relief Association
- Ch 27 Fiscal Control
- Ch 31 Insurance
- Ch 38 Intergovernmental Investment of Funds
- Ch 41 Manager, Borough
- Ch 47 Parks and Recreation Board
- Ch 50 Pension Advisory Commission
- Ch 52 Pensions
- Ch 55 Police Department
- Ch 63 Salaries and Compensation
- Ch 66 Tax Collection
- Part II: General Legislation
- Ch 73 Advertising Materials
- Ch 76 Alarm Systems
- Ch 78 Alcoholic Beverages
- Ch 80 Animals
- Ch 83 Human Relations
- Ch 89 Building Construction
- Ch 90 Cable Communications Systems
- Ch 95 Cemeteries
- Ch 103 Cruising
- Ch 105 Curfew
- Ch 110 Drugs and Drug Paraphernalia
- Ch 117 Explosives
- Ch 120 Fees
- Ch 124 Firearms
- Ch 126 Fire Insurance Proceeds
- Ch 128 Fire Prevention and Protection
- Ch 130 Fires, Conduct at
- Ch 132 Fireworks
- Ch 135 Floodplain Management
- Ch 137 Gas Meter and Regulator Siting in Historic Preservation Overlay District
- Ch 155 Municipal Building
- Ch 158 Mobile Food Vending
- Ch 160 Nuisances
- Ch 163 Parades
- Ch 168 Parks and Recreation Areas
- Ch 170 Peace and Good Order
- Ch 175 Plumbing
- Ch 178 Poles and Wires
- Ch 183 Property Maintenance
- Ch 189 Refrigerators and Freezers
- Ch 193 Rental Housing
- Ch 197 Sewers
- Ch 200 Shopping Carts
- Ch 205 Skateboards
- Ch 212 Solid Waste and Recyclables
- Ch 217 Stormwater Management
- Ch 220 Stormwater Management Utility
- Ch 223 Streets and Sidewalks
- Ch 226 Subdivision and Land Development
- Ch 231 Taxation
- Ch 231 Art I Earned Income and Net Profits Tax
- § 231-1 Definitions.
- § 231-2 Imposition of tax; rate.
- § 231-3 Exemptions.
- § 231-4 Tax returns and payments.
- § 231-5 Employer withholding, remittance and tax returns.
- § 231-6 Collection of tax.
- § 231-7 Interest, penalties, costs and fines.
- § 231-7.1 Severability.
- § 231-7.2 Purpose; effect on prior provisions.
- § 231-7.3 Effective date.
- Ch 231 Art II (Reserved)
- Ch 231 Art III Local Services Tax
- § 231-8 Definitions; word usage.
- § 231-9 Levy of tax; use of monies.
- § 231-9.1 Exemptions; refunds.
- § 231-10 Duty of employers to collect.
- § 231-11 Returns.
- § 231-12 Dates for determining tax liability and payment.
- § 231-13 Self-employed individuals.
- § 231-14 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- § 231-15 Nonresidents subject to tax.
- § 231-16 Administration of tax.
- § 231-17 Suits for collection.
- § 231-18 Violations and penalties.
- § 231-19 Interpretation.
- Ch 231 Art IV Amusements Admission Tax
- § 231-20 Title.
- § 231-21 Definitions.
- § 231-22 Tax imposed; exemptions.
- § 231-23 Rate of tax.
- § 231-24 Amusement permits.
- § 231-25 Liability for payment.
- § 231-26 Duty to file reports and pay tax.
- § 231-27 Penalty for failure to file reports or pay tax.
- § 231-28 Record of admissions.
- § 231-29 Examination of records.
- § 231-30 Assessment by Borough; appeal.
- § 231-31 Recoverability of taxes and penalties.
- § 231-32 Violations and penalties.
- Ch 231 Art V Amusement Devices Tax
- § 231-33 Title; statutory authority.
- § 231-34 Definitions and word usage.
- § 231-35 Tax levied; rate; payment.
- § 231-36 Permit to be issued and displayed.
- § 231-37 Replacement of devices.
- § 231-38 Duplicate permits.
- § 231-39 Authority of Manager.
- § 231-40 Penalty for late payment.
- § 231-41 Collection of debts.
- § 231-42 Violations and penalties.
- Ch 231 Art VI Realty Transfer Tax
- § 231-43 Title.
- § 231-44 Statutory authority.
- § 231-45 Definitions.
- § 231-46 Imposition of tax.
- § 231-47 Exempt parties.
- § 231-48 Excluded transactions.
- § 231-49 Taxability of documents relating to associations or corporations.
- § 231-50 Acquired companies.
- § 231-51 Credits against tax.
- § 231-52 Extension of lease.
- § 231-53 Proceeds of judicial sales.
- § 231-54 Duties of Recorder of Deeds.
- § 231-55 Statement of value.
- § 231-56 Unlawful acts; violations and penalties.
- § 231-57 Civil penalties.
- § 231-58 Unpaid taxes a lien.
- § 231-59 Recovery of taxes.
- § 231-60 Additional regulations authorized.
- § 231-61 Interpretation; effect.
- Ch 231 Art VII Carlisle LERTA District
- § 231-62 Legislative intent and legal authority.
- § 231-63 Definitions.
- § 231-64 Public hearing held.
- § 231-65 Boundaries of Carlisle LERTA District.
- § 231-66 Exemption from real property taxes.
- § 231-67 Procedure for requesting exemption.
- § 231-68 Expiration date.
- § 231-69 Exception to exemption.
- Ch 231 Art VIII Fire Service Appropriations Tax
- § 231-70 Title.
- § 231-71 Statutory authority.
- § 231-72 Definitions.
- § 231-73 Purpose of tax and levy.
- § 231-74 Notice of tax liability.
- § 231-75 Duplicate constitutes warrant for collection.
- § 231-76 Collection by Borough Tax Collector.
- § 231-77 Tax Collector's accounts and records; remittance of taxes collected.
- § 231-78 Discount, penalties and violations.
- § 231-79 Effective date of tax; continuation.
- Ch 231 Art IX Active Volunteer Service Tax Credits
- § 231-80 Title.
- § 231-81 Authority.
- § 231-82 Purpose.
- § 231-83 Definitions.
- § 231-84 Volunteer Service Tax Credit Program.
- § 231-85 Earned income tax credit.
- § 231-86 Real property tax credit.
- § 231-87 Appeals.
- Ch 237 Transient Retail Businesses
- Ch 239 Trees
- Ch 244 Vehicles and Traffic
- Ch 247 Vehicles, Occupancy of
- Ch 251 Water
- Ch 255 Zoning
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Borough Council
of the Borough of Carlisle as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Tax collection — See Ch. 66.
