Borough of Greencastle, PA
Franklin County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Greencastle as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Compensation of Tax Collector — See Ch. 43, Art. I.
Real estate registry — See Ch. 148.
Article I (Reserved)

§ 185-1 through § 185-10. (Reserved)

Article II Earned Income Tax

§ 185-11 Short title; effective date and continuation.

§ 185-12 Definitions and word usage.

§ 185-13 Imposition of tax; applicability and exemptions.

§ 185-14 Filing return and payment of tax.

§ 185-15 Collection at source; withholding of tax; bulk reporting; return and payment of withheld tax by employers.

§ 185-16 Optional fiscal year.

§ 185-17 Failure to receive forms.

§ 185-18 Powers and duties of Officer.

§ 185-19 Compensation of Officer.

§ 185-20 Suit for collection of tax.

§ 185-21 Interest and penalties.

§ 185-22 Violations and penalties.

§ 185-23 Payment and refunds.

§ 185-24 Applicability.

§ 185-25 Statutory authority.

Article III Tax on Deeds

§ 185-26 Statutory authority; imposition of tax; administration.

§ 185-27 Definitions and word usage.

§ 185-28 Imposition of tax.

§ 185-29 Persons liable for tax.

§ 185-30 Payment due when transfer recorded.

§ 185-31 Evidence of payment.

§ 185-32 Responsibility for stamp certificates.

§ 185-33 Collector responsible for enforcement.

§ 185-34 Prohibited acts.

§ 185-35 Interest on unpaid taxes.

§ 185-36 Penalty for nonpayment when due.

§ 185-37 Exemptions.

§ 185-38 Violations and penalties.

§ 185-39 Collector to furnish bond.

§ 185-39.1 Repealer.

Article IV Local Taxpayers Bill of Rights

§ 185-40 Rules and regulations.

§ 185-41 Disclosure statement.

§ 185-42 Petition for appeal and refund.

§ 185-43 Appeals before Borough Council.

§ 185-44 Administrative appeals procedures.

§ 185-45 When effective; applicability.

Article V Local Service Tax

§ 185-46 Definitions.

§ 185-47 Levy of tax.

§ 185-47.1 Exemption and refunds.

§ 185-48 Duty of employers to collect.

§ 185-49 Returns.

§ 185-50 Dates for determining tax liability and payment.

§ 185-51 Self-employed individuals.

§ 185-52 Employment in more than one occupation or political subdivision.

§ 185-53 Nonresidents subject to tax.

§ 185-54 Administration of tax.

§ 185-55 Suits for collection.

§ 185-56 Violations and penalties.

§ 185-57 Interpretation.

Article VI Tax Exemption for Deteriorated Properties (LERTA)

§ 185-58 Definitions.

§ 185-59 Eligible areas.

§ 185-60 Limited amount.

§ 185-61 Exemption schedule.

§ 185-62 Procedure for obtaining exemption.

§ 185-63 Termination date.

§ 185-64 Revocation.