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City of Pottsville, PA
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2023-12-11
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The Code
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Part II, General Legislation
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Chapter 201 Taxation
The Charter
Ch C
Charter
The Code
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 3
Accounts and Finance, Department of
Ch 5
Assessments
Ch 9
Boards, Bureaus and Commissions
Ch 10
Fire Prevention and Protection
Ch 23
Health, Board of
Ch 25
Hiring Practices
Ch 27
Hospital Authority
Ch 34
Library
Ch 41
Officers and Employees
Ch 44
Parks and Public Property, Department of
Ch 46
Pensions and Retirement
Ch 52
Public Affairs, Department of
Ch 54
Public Safety
Ch 61
Streets and Public Improvements, Department of
Ch 70
Wards
Part II, General Legislation
Ch 82
Alarm Systems
Ch 84
Alcoholic Beverages
Ch 87
Animals
Ch 89
Attorney Fees
Ch 92
Brush, Grass and Weeds
Ch 95
Building Construction
Ch 98
Buildings, Numbering of
Ch 101
Construction Code, Uniform
Ch 104
Curfew
Ch 106
Donation Bins
Ch 112
Electrical Standards
Ch 116
Fair Housing
Ch 119
Firearms and Fireworks
Ch 121
Fire Prevention
Ch 124
Flood Damage Prevention
Ch 126
Food-Handling and Drinking Establishments
Ch 131
Handbills
Ch 133
Handicapped Parking
Ch 137
Insurance
Ch 144
Massage Parlors
Ch 147
Mechanical Standards
Ch 151
Noise
Ch 155
Nuisance Properties
Ch 158
Parks and Recreation Areas
Ch 164
Peddling and Soliciting
Ch 167
Plumbing Standards
Ch 169
Property, City
Ch 170
Property Maintenance
Ch 171
Property, Quality of Life Maintenance of
Ch 172
Property, Sale of
Ch 175
Property, Vacant
Ch 176
Rental Property
Ch 180
Sewers
Ch 183
Shade Trees
Ch 187
Solid and Fossil Fuel-Burning Equipment
Ch 189
Solid Waste
Ch 191
Space Heaters
Ch 193
Stormwater Management
Ch 194
Streets and Sidewalks
Ch 197
Subdivision of Land
Ch 201
Taxation
Ch 201 Art I
Earned Income Tax
§ 201-1
Authority.
§ 201-2
Definitions.
§ 201-3
Imposition of tax.
§ 201-4
Declaration and payment of tax.
§ 201-5
Collection at source.
§ 201-6
Powers and duties of Income Tax Officer.
§ 201-7
Suit for collection of tax.
§ 201-8
Interest and penalties for delinquent payments.
§ 201-9
Payment and refunds.
§ 201-10
Applicability.
§ 201-11
Violations and penalties.
§ 201-12
Continuation.
§ 201-12.1
Severability.
Ch 201 Art II
Mechanical Amusement Devices Tax
§ 201-13
Authority.
§ 201-14
Definitions and word usage.
§ 201-15
Tax levy and rate.
§ 201-16
Payment.
§ 201-17
Tax certificate; duplicate; seal.
§ 201-18
Penalty for delinquent payment.
§ 201-19
Information to be confidential.
§ 201-20
Recovery of taxes.
§ 201-21
Disposition of moneys.
§ 201-22
Administration expenses.
§ 201-23
Applicability.
§ 201-24
Violations and penalties.
§ 201-25
Continuation.
Ch 201 Art III
Per Capita Tax
§ 201-26
Definitions.
§ 201-27
Imposition and amount of tax.
§ 201-28
Collection; notice.
§ 201-29
Discount for prompt payment; penalty for delinquent payment.
§ 201-30
Recovery of moneys.
§ 201-31
Exemptions.
§ 201-32
Violations and penalties.
Ch 201 Art IV
Realty Transfer Tax
§ 201-33
Definitions.
§ 201-34
Imposition of tax.
§ 201-35
Tax payable regardless of where transfer occurs.
§ 201-36
Properties partly outside City.
§ 201-37
Tax collection and enforcement.
§ 201-38
Penalty for delinquent payment.
§ 201-39
Violations and penalties.
Ch 201 Art V
Local Services Tax
§ 201-40
Authority.
§ 201-41
Definitions.
§ 201-42
Levy of tax.
§ 201-43
Exemption and refunds.
§ 201-44
Duty of employers to collect.
§ 201-45
Returns.
§ 201-46
Dates for determining tax liability and payment.
§ 201-47
Self-employed individuals.
§ 201-48
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 201-49
Nonresidents subject to tax.
§ 201-50
Administration of tax.
§ 201-51
Suits for collection.
§ 201-52
Violations and penalties.
§ 201-53
Interpretation.
Ch 201 Art VI
Property and Residence Taxes
§ 201-54
Property tax.
§ 201-55
Tax rate for general and residence purposes.
§ 201-56
Tax rate for library purposes.
§ 201-57
(Reserved)
§ 201-58
Collection of taxes.
§ 201-59
Discount for prompt payment; penalty for delinquent payment.
Ch 201 Art VII
Exemption for Deteriorated Properties
§ 201-60
Deteriorated area delineated.
§ 201-61
Schedule of exemptions.
Ch 201 Art VIII
Business Privilege Tax
§ 201-62
Authority.
§ 201-63
Title.
§ 201-64
Definitions.
§ 201-65
Levy of tax.
§ 201-66
Returns.
§ 201-67
(Reserved)
§ 201-68
Posting.
§ 201-69
Violations and penalties.
§ 201-70
Continuing offense.
§ 201-71
Duties of Tax Administrator.
§ 201-72
Confidentiality.
§ 201-73
Suit for collection.
§ 201-74
Jurisdiction.
Ch 201 Art IX
Occupation Tax
§ 201-75
Authority.
§ 201-76
Tax imposed on occupations.
§ 201-77
Tax imposed for unoccupied persons.
§ 201-78
Tax to be additional.
§ 201-79
Liability for tax.
§ 201-80
List of taxables.
§ 201-81
Compensation of tax collector.
§ 201-82
Discounts.
§ 201-83
Penalties for late payment.
§ 201-84
Collection of tax; exemption.
§ 201-85
Method of collection.
§ 201-86
Continuation.
Ch 201 Art X
Tax Certification Fee
§ 201-87
Provision of tax certifications; fee.
§ 201-88
Fee for failure to present duplicate.
Ch 201 Art XI
Local Taxpayers Bill of Rights
§ 201-89
Rules and regulations.
§ 201-90
Disclosure statement.
§ 201-91
Petition for appeal and refund.
§ 201-92
Hearing officer required; appointment.
§ 201-93
Administrative appeals procedure.
§ 201-94
When effective.
§ 201-95
through § 201-99. (Reserved)
Ch 201 Art XII
Business License Tax
§ 201-100
Title.
§ 201-101
Definitions and word usage.
§ 201-102
Issuance of licenses.
§ 201-103
License required; fees; posting.
§ 201-104
Payment at time of filing return; registration required.
§ 201-105
Powers and duties of Tax Administrator.
§ 201-106
Confidential nature of returns.
§ 201-107
Violations and penalties.
§ 201-108
Construal of provisions; severability.
§ 201-109
Payment under protest; refunds.
§ 201-110
Effective date; continuation.
Ch 204
Tobacco
Ch 206
Utility Poles
Ch 210
Vehicles and Traffic
Ch 214
Water
Ch 220
Zoning
Appendix
Ch A226
Cable Television Franchise
Ch A227
Intergovernmental Agreements
Disposition List
Ch DL
Disposition List
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Chapter 201
Taxation
[HISTORY: Adopted by the City Council of the City of Pottsville as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch.
5
.
Article I
Earned Income Tax
chevron_right
§ 201-1
Authority.
chevron_right
§ 201-2
Definitions.
chevron_right
§ 201-3
Imposition of tax.
chevron_right
§ 201-4
Declaration and payment of tax.
chevron_right
§ 201-5
Collection at source.
chevron_right
§ 201-6
Powers and duties of Income Tax Officer.
chevron_right
§ 201-7
Suit for collection of tax.
chevron_right
§ 201-8
Interest and penalties for delinquent payments.
chevron_right
§ 201-9
Payment and refunds.
chevron_right
§ 201-10
Applicability.
chevron_right
§ 201-11
Violations and penalties.
chevron_right
§ 201-12
Continuation.
chevron_right
§ 201-12.1
Severability.
chevron_right
Article II
Mechanical Amusement Devices Tax
chevron_right
§ 201-13
Authority.
chevron_right
§ 201-14
Definitions and word usage.
chevron_right
§ 201-15
Tax levy and rate.
chevron_right
§ 201-16
Payment.
chevron_right
§ 201-17
Tax certificate; duplicate; seal.
chevron_right
§ 201-18
Penalty for delinquent payment.
chevron_right
§ 201-19
Information to be confidential.
chevron_right
§ 201-20
Recovery of taxes.
chevron_right
§ 201-21
Disposition of moneys.
chevron_right
§ 201-22
Administration expenses.
chevron_right
§ 201-23
Applicability.
chevron_right
§ 201-24
Violations and penalties.
chevron_right
§ 201-25
Continuation.
chevron_right
Article III
Per Capita Tax
chevron_right
§ 201-26
Definitions.
chevron_right
§ 201-27
Imposition and amount of tax.
chevron_right
§ 201-28
Collection; notice.
chevron_right
§ 201-29
Discount for prompt payment; penalty for delinquent payment.
chevron_right
§ 201-30
Recovery of moneys.
chevron_right
§ 201-31
Exemptions.
chevron_right
§ 201-32
Violations and penalties.
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 201-33
Definitions.
chevron_right
§ 201-34
Imposition of tax.
chevron_right
§ 201-35
Tax payable regardless of where transfer occurs.
chevron_right
§ 201-36
Properties partly outside City.
chevron_right
§ 201-37
Tax collection and enforcement.
chevron_right
§ 201-38
Penalty for delinquent payment.
chevron_right
§ 201-39
Violations and penalties.
chevron_right
Article V
Local Services Tax
chevron_right
§ 201-40
Authority.
chevron_right
§ 201-41
Definitions.
chevron_right
§ 201-42
Levy of tax.
chevron_right
§ 201-43
Exemption and refunds.
chevron_right
§ 201-44
Duty of employers to collect.
chevron_right
§ 201-45
Returns.
chevron_right
§ 201-46
Dates for determining tax liability and payment.
chevron_right
§ 201-47
Self-employed individuals.
chevron_right
§ 201-48
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 201-49
Nonresidents subject to tax.
chevron_right
§ 201-50
Administration of tax.
chevron_right
§ 201-51
Suits for collection.
chevron_right
§ 201-52
Violations and penalties.
chevron_right
§ 201-53
Interpretation.
chevron_right
Article VI
Property and Residence Taxes
chevron_right
§ 201-54
Property tax.
chevron_right
§ 201-55
Tax rate for general and residence purposes.
chevron_right
§ 201-56
Tax rate for library purposes.
chevron_right
§ 201-57
(Reserved)
chevron_right
§ 201-58
Collection of taxes.
chevron_right
§ 201-59
Discount for prompt payment; penalty for delinquent payment.
chevron_right
Article VII
Exemption for Deteriorated Properties
chevron_right
§ 201-60
Deteriorated area delineated.
chevron_right
§ 201-61
Schedule of exemptions.
chevron_right
Article VIII
Business Privilege Tax
chevron_right
§ 201-62
Authority.
chevron_right
§ 201-63
Title.
chevron_right
§ 201-64
Definitions.
chevron_right
§ 201-65
Levy of tax.
chevron_right
§ 201-66
Returns.
chevron_right
§ 201-67
(Reserved)
chevron_right
§ 201-68
Posting.
chevron_right
§ 201-69
Violations and penalties.
chevron_right
§ 201-70
Continuing offense.
chevron_right
§ 201-71
Duties of Tax Administrator.
chevron_right
§ 201-72
Confidentiality.
chevron_right
§ 201-73
Suit for collection.
chevron_right
§ 201-74
Jurisdiction.
chevron_right
Article IX
Occupation Tax
chevron_right
§ 201-75
Authority.
chevron_right
§ 201-76
Tax imposed on occupations.
chevron_right
§ 201-77
Tax imposed for unoccupied persons.
chevron_right
§ 201-78
Tax to be additional.
chevron_right
§ 201-79
Liability for tax.
chevron_right
§ 201-80
List of taxables.
chevron_right
§ 201-81
Compensation of tax collector.
chevron_right
§ 201-82
Discounts.
chevron_right
§ 201-83
Penalties for late payment.
chevron_right
§ 201-84
Collection of tax; exemption.
chevron_right
§ 201-85
Method of collection.
chevron_right
§ 201-86
Continuation.
chevron_right
Article X
Tax Certification Fee
chevron_right
§ 201-87
Provision of tax certifications; fee.
chevron_right
§ 201-88
Fee for failure to present duplicate.
chevron_right
Article XI
Local Taxpayers Bill of Rights
chevron_right
§ 201-89
Rules and regulations.
chevron_right
§ 201-90
Disclosure statement.
chevron_right
§ 201-91
Petition for appeal and refund.
chevron_right
§ 201-92
Hearing officer required; appointment.
chevron_right
§ 201-93
Administrative appeals procedure.
chevron_right
§ 201-94
When effective.
chevron_right
§ 201-95
through § 201-99. (Reserved)
chevron_right
Article XII
Business License Tax
chevron_right
§ 201-100
Title.
chevron_right
§ 201-101
Definitions and word usage.
chevron_right
§ 201-102
Issuance of licenses.
chevron_right
§ 201-103
License required; fees; posting.
chevron_right
§ 201-104
Payment at time of filing return; registration required.
chevron_right
§ 201-105
Powers and duties of Tax Administrator.
chevron_right
§ 201-106
Confidential nature of returns.
chevron_right
§ 201-107
Violations and penalties.
chevron_right
§ 201-108
Construal of provisions; severability.
chevron_right
§ 201-109
Payment under protest; refunds.
chevron_right
§ 201-110
Effective date; continuation.
chevron_right