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Borough of Kutztown, PA
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2023-12-19
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Part II, General Legislation
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Chapter 200 Taxation
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 3
Borough Seal
Ch 5
Authorities, Municipal
Ch 11
Code Enforcement
Ch 12
Appeals Boards
Ch 13
Payment and Collection Matters
Ch 15
Environmental Code
Ch 17
Fire Department
Ch 20
Joint UCC Board of Appeals
Ch 25
Local Government Investment Trust
Ch 29
Officers and Employees
Ch 33
Pensions
Ch 36
Planning Commission
Ch 37
Intergovernmental Projects and Agreements
Ch 38
Police Department
Ch 39
Police Jurisdiction
Ch 43
Salaries and Compensation
Ch 47
Standing Committees
Part II, General Legislation
Ch 60
Alarm Systems
Ch 62
Alcoholic Beverages
Ch 64
Ambulance Services
Ch 66
Animals
Ch 75
Construction Code
Ch 77
Building Construction
Ch 96
Curfew
Ch 99
Dances, Public
Ch 107
Electrical Standards
Ch 110
Fiber-Optic Communications Network
Ch 116
Firearms
Ch 119
Fire Prevention
Ch 120
Fireworks
Ch 123
Floodplain Regulations
Ch 135
Housing Standards
Ch 136
Property Maintenance
Ch 138
Insurance
Ch 155
Parades
Ch 156
Parks and Recreation
Ch 158
Peace and Good Order
Ch 160
(Reserved)
Ch 161
Personnel Policies
Ch 163
Plumbing
Ch 166
Private Communications Systems
Ch 168
Public Health; Nuisances
Ch 170
Public Records
Ch 172
Recycling Program
Ch 177
Sewers
Ch 185
Solid Waste
Ch 189
Stormwater Management
Ch 192
Streets and Sidewalks
Ch 195
Subdivision and Land Development
Ch 200
Taxation
Ch 200 Art I
Real Estate Transfer Tax
§ 200-1
Definitions.
§ 200-2
Imposition of tax.
§ 200-3
Exempt parties.
§ 200-4
Excluded transactions.
§ 200-5
Documents.
§ 200-6
Acquired company.
§ 200-7
Credits against tax.
Ch 200 Art II
Admissions and Amusements Tax
§ 200-8
Definitions.
§ 200-9
Imposition of tax.
§ 200-10
Amusement permits.
§ 200-11
Filing report and payment of tax.
§ 200-12
Penalty.
§ 200-13
Powers and duties of Borough Amusement Tax Collector.
§ 200-14
Compensation of Borough Amusement Tax Collector.
§ 200-15
Collection of tax.
§ 200-16
Disposition of funds.
§ 200-17
Violations and penalties.
Ch 200 Art III
Local Services Tax
§ 200-18
Definitions.
§ 200-19
Imposition of tax.
§ 200-20
Amount of tax.
§ 200-21
Exemptions; tax to be paid and refunded.
§ 200-22
Date tax is due; penalty for late payment.
§ 200-23
Responsibility of employer to collect; procedure.
§ 200-24
Individuals having more than one occupation.
§ 200-25
Determination by employer as to which employees are subject to tax; commission.
§ 200-26
Collection from self-employed persons and persons employed outside Borough.
§ 200-27
Tax to be in addition to other taxes.
§ 200-28
Domestic employees.
§ 200-29
Powers and duties of Collector.
§ 200-30
Collection of unpaid taxes.
§ 200-31
Violations and penalties.
§ 200-32
Limitation on levy; effect of judicial decisions.
§ 200-32.1
Individuals in licensed occupations subject to tax.
§ 200-32.2
Deadline for refund claims.
Ch 200 Art IV
Per Capita Tax
§ 200-33
Definitions; word usage.
§ 200-34
Imposition of tax.
§ 200-35
Effect on other taxes.
§ 200-36
Collection of tax.
§ 200-37
Compensation of Tax Collector.
§ 200-38
Powers and duties of Tax Collector.
§ 200-39
Violations and penalties.
Ch 200 Art V
Discounts and Penalties
§ 200-40
Discount.
§ 200-41
Penalty.
Ch 200 Art VI
Earned Income Tax
§ 200-42
Definitions.
§ 200-43
Imposition of tax.
§ 200-44
Credits and deductions; exemptions.
§ 200-45
Individual tax returns and payments.
§ 200-46
Employer withholding and remittance; tax returns.
§ 200-47
Tax Collector.
§ 200-48
Interest, penalties, costs and fines.
§ 200-49
through § 200-50. (Reserved)
Ch 200 Art VII
Tax Collector
§ 200-51
Tax certifications.
§ 200-52
Check charge.
§ 200-53
Charge for photocopying or printing.
§ 200-54
Compensation.
§ 200-55
Delinquent Tax Collector.
§ 200-56
through § 200-59. (Reserved)
Ch 200 Art VIII
(Reserved)
§ 200-60
through § 200-68. (Reserved)
Ch 200 Art IX
Agency Fees for Delinquent Taxes
§ 200-69
Definitions.
§ 200-70
Authorization.
§ 200-71
Notice.
Ch 206
Transient Retail Business
Ch 212
Vehicles and Traffic
Ch 217
Water
Ch 218
Water and Sewers
Ch 220
Wellhead Protection
Ch 225
Zoning
Appendix
Ch A230
Cable Television Franchise
Ch A231
Fees
Ch A232
(Reserved)
Disposition List
Ch DL
Disposition List
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Chapter 200
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Kutztown as indicated in article histories. Amendments noted where applicable.]
Article I
Real Estate Transfer Tax
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§ 200-1
Definitions.
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§ 200-2
Imposition of tax.
chevron_right
§ 200-3
Exempt parties.
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§ 200-4
Excluded transactions.
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§ 200-5
Documents.
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§ 200-6
Acquired company.
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§ 200-7
Credits against tax.
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Article II
Admissions and Amusements Tax
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§ 200-8
Definitions.
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§ 200-9
Imposition of tax.
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§ 200-10
Amusement permits.
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§ 200-11
Filing report and payment of tax.
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§ 200-12
Penalty.
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§ 200-13
Powers and duties of Borough Amusement Tax Collector.
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§ 200-14
Compensation of Borough Amusement Tax Collector.
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§ 200-15
Collection of tax.
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§ 200-16
Disposition of funds.
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§ 200-17
Violations and penalties.
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Article III
Local Services Tax
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§ 200-18
Definitions.
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§ 200-19
Imposition of tax.
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§ 200-20
Amount of tax.
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§ 200-21
Exemptions; tax to be paid and refunded.
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§ 200-22
Date tax is due; penalty for late payment.
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§ 200-23
Responsibility of employer to collect; procedure.
chevron_right
§ 200-24
Individuals having more than one occupation.
chevron_right
§ 200-25
Determination by employer as to which employees are subject to tax; commission.
chevron_right
§ 200-26
Collection from self-employed persons and persons employed outside Borough.
chevron_right
§ 200-27
Tax to be in addition to other taxes.
chevron_right
§ 200-28
Domestic employees.
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§ 200-29
Powers and duties of Collector.
chevron_right
§ 200-30
Collection of unpaid taxes.
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§ 200-31
Violations and penalties.
chevron_right
§ 200-32
Limitation on levy; effect of judicial decisions.
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§ 200-32.1
Individuals in licensed occupations subject to tax.
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§ 200-32.2
Deadline for refund claims.
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Article IV
Per Capita Tax
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§ 200-33
Definitions; word usage.
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§ 200-34
Imposition of tax.
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§ 200-35
Effect on other taxes.
chevron_right
§ 200-36
Collection of tax.
chevron_right
§ 200-37
Compensation of Tax Collector.
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§ 200-38
Powers and duties of Tax Collector.
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§ 200-39
Violations and penalties.
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Article V
Discounts and Penalties
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§ 200-40
Discount.
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§ 200-41
Penalty.
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Article VI
Earned Income Tax
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§ 200-42
Definitions.
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§ 200-43
Imposition of tax.
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§ 200-44
Credits and deductions; exemptions.
chevron_right
§ 200-45
Individual tax returns and payments.
chevron_right
§ 200-46
Employer withholding and remittance; tax returns.
chevron_right
§ 200-47
Tax Collector.
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§ 200-48
Interest, penalties, costs and fines.
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§ 200-49
through § 200-50. (Reserved)
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Article VII
Tax Collector
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§ 200-51
Tax certifications.
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§ 200-52
Check charge.
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§ 200-53
Charge for photocopying or printing.
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§ 200-54
Compensation.
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§ 200-55
Delinquent Tax Collector.
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§ 200-56
through § 200-59. (Reserved)
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Article VIII
(Reserved)
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§ 200-60
through § 200-68. (Reserved)
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Article IX
Agency Fees for Delinquent Taxes
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§ 200-69
Definitions.
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§ 200-70
Authorization.
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§ 200-71
Notice.
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