[HISTORY: Adopted by the Board of Commissioners
of the Township of Rostraver as indicated in article histories. Amendments
noted where applicable.]
Table of Contents
Table of Contents
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Auditor
- Ch 12 Council of Governments
- Ch 16 Drug Task Force
- Ch 21 Fire Departments and Ambulance Associations
- Ch 25 Library Board
- Ch 28 Local Government Investment Trust
- Ch 34 Manager
- Ch 39 Meetings
- Ch 45 Pensions
- Ch 50 (Reserved)
- Ch 51 Planning Agency
- Ch 53 Police Department
- Ch 57 Recreation Board
- Ch 62 Salaries and Compensation
- Part II: General Legislation
- Ch 68 Alcoholic Beverages
- Ch 72 Amusements and Amusement Devices
- Ch 76 Brush, Grass and Weeds
- Ch 79 Building Regulations
- Ch 80 Buildings, Unsafe
- Ch 85 Curfew
- Ch 90 Fees and Charges
- Ch 93 Fire Prevention
- Ch 95 Fireworks
- Ch 97 Floodplain Management
- Ch 99 Gas and Oil Exploration
- Ch 101 Grading, Excavating and Filling
- Ch 106 Insurance
- Ch 112 Junk and Junk Dealers
- Ch 118 Minibikes
- Ch 124 Nuisances
- Ch 129 Obscenity
- Ch 133 Parades and Assemblies
- Ch 137 Parks and Recreation Areas
- Ch 141 Peddling and Soliciting
- Ch 143 Property Maintenance
- Ch 145 Property, Public
- Ch 149 Rental Occupancy Report
- Ch 155 Sewers
- Ch 161 Solid Waste
- Ch 164 Stormwater Management
- Ch 166 Streets and Sidewalks
- Ch 169 Streetlighting
- Ch 175 Subdivision and Land Development
- Ch 178 Swimming Pools
- Ch 182 Taxation
- Ch 182 Art I Business Privilege Tax
- ยงย 182-1 Title.
- ยงย 182-2 Definitions.
- ยงย 182-3 Imposition and rate of tax.
- ยงย 182-4 Computation of gross annual receipts.
- ยงย 182-5 Returns and registration.
- ยงย 182-6 Payments made at time of filing return.
- ยงย 182-7 Powers and duties of Collector.
- ยงย 182-8 Suit for recovery of taxes; penalty added to unpaid taxes.
- ยงย 182-9 Violations and penalties.
- ยงย 182-10 Saving clauses.
- ยงย 182-11 Payment under protest; refund of overpayments.
- ยงย 182-12 Effective date and duration.
- Ch 182 Art II Earned Income and Net Profits Tax
- ยงย 182-13 Title; effective date.
- ยงย 182-14 Definitions.
- ยงย 182-15 Interpretation; word usage.
- ยงย 182-16 Imposition of tax; rate.
- ยงย 182-17 Allowance of credits or deductions.
- ยงย 182-18 Permanent nature of tax.
- ยงย 182-19 Annual declaration of estimated net profits; quarterly payment of tax.
- ยงย 182-20 Report of net profits estimated after April 15 of current year.
- ยงย 182-21 Final return of net profits; accompanied by amount due.
- ยงย 182-22 Adjusted declarations of estimated net profits and tax payments.
- ยงย 182-23 Returns and payment of tax on net profits by taxpayer discontinuing business during year.
- ยงย 182-24 Taxpayer's return of earned income not withheld.
- ยงย 182-25 Taxpayer's final return and payment of earned income tax.
- ยงย 182-26 Employers register with Income Tax Officer.
- ยงย 182-27 Employers deduct earned income tax from employees, make returns and pay over tax due.
- ยงย 182-28 Employers' annual returns and withholding statements.
- ยงย 182-29 Employers discontinuing business before end of year.
- ยงย 182-30 Liability of employers.
- ยงย 182-31 Liability of employees when employer fails to deduct tax or file declarations and returns.
- ยงย 182-32 Duties of Income Tax Officer.
- ยงย 182-33 Bond of Income Tax Officer.
- ยงย 182-34 Administration and enforcement; rules and regulations.
- ยงย 182-35 Refund of earned income tax paid on business expenses.
- ยงย 182-36 Access to books and records of taxpayers and employers.
- ยงย 182-37 Confidential nature of information gained.
- ยงย 182-38 Adjustments for taxpayers with different fiscal year.
- ยงย 182-39 Appointment and compensation of Income Tax Officer.
- ยงย 182-40 Suit for recovery of unpaid taxes.
- ยงย 182-41 Limitations on suits.
- ยงย 182-42 Suit for erroneous refund.
- ยงย 182-43 Interest added to unpaid tax.
- ยงย 182-44 Violations and penalties.
- ยงย 182-45 Failure to receive or procure declaration or return forms.
- Ch 182 Art III Mercantile Tax
- ยงย 182-46 Definitions.
- ยงย 182-47 Imposition and rate of tax.
- ยงย 182-48 Vendor returns.
- ยงย 182-49 When due and payable; receipts for tax paid; penalty added to unpaid taxes.
- ยงย 182-50 Assessment by special Tax Assessor.
- ยงย 182-51 Recovery of unpaid taxes and penalties.
- ยงย 182-52 Confidential nature of information gained.
- ยงย 182-53 Violations and penalties.
- ยงย 182-54 Exceptions.
- Ch 182 Art IV Local Services Tax
- ยงย 182-55 Title.
- ยงย 182-56 Statutory authority.
- ยงย 182-57 Purpose.
- ยงย 182-58 Definitions.
- ยงย 182-59 Levy of tax.
- ยงย 182-60 Exemption and refunds.
- ยงย 182-61 Duty of employers to collect.
- ยงย 182-62 Returns.
- ยงย 182-63 Dates for determining tax liability and payment.
- ยงย 182-64 Self-employed individuals.
- ยงย 182-65 Individuals engaged in more than one occupation or employed in more than one political subdivision.
- ยงย 182-66 Nonresidents subject to tax.
- ยงย 182-67 Administration of tax.
- ยงย 182-68 Suits for collection.
- ยงย 182-68.1 Violations and penalties.
- ยงย 182-68.2 Interpretation.
- Ch 182 Art V Per Capita Tax
- ยงย 182-69 Levy of tax.
- ยงย 182-70 Collection by Township Treasurer.
- ยงย 182-71 Treasurer's bond.
- ยงย 182-72 Warrant for collection.
- ยงย 182-73 Collector's compensation and expenses.
- ยงย 182-74 Notice to taxpayers.
- ยงย 182-75 Addition of names to tax duplicate.
- ยงย 182-76 Powers and duties of Treasurer as Collector.
- ยงย 182-77 Effective date and duration.
- ยงย 182-78 Persons entitled to exoneration.
- ยงย 182-79 "Income" defined.
- ยงย 182-80 Request for exoneration.
- Ch 182 Art VI Realty Transfer Tax
- ยงย 182-81 Title.
- ยงย 182-82 Statutory authority.
- ยงย 182-83 Definitions.
- ยงย 182-84 Imposition of tax; interest.
- ยงย 182-85 Exempt parties.
- ยงย 182-86 Excluded transactions.
- ยงย 182-87 Documents relating to associations or corporations.
- ยงย 182-88 Acquired company.
- ยงย 182-89 Credits against tax.
- ยงย 182-90 Determinations by Department of Revenue.
- ยงย 182-91 Extension of lease.
- ยงย 182-92 Proceeds of judicial sale.
- ยงย 182-93 Duties of Recorder of Deeds.
- ยงย 182-94 Statement of value.
- ยงย 182-95 Interest and penalty for nonpayment.
- ยงย 182-96 Lien.
- ยงย 182-97 Recovery of taxes.
- ยงย 182-98 Enforcement; incorporation of statutory regulations.
- ยงย 182-99 Violations and penalties.
- Ch 182 Art VII Local Taxpayer Bill of Rights
- ยงย 182-100 Definitions.
- ยงย 182-101 Local Taxpayer Bill of Rights Disclosure Statement.
- ยงย 182-102 Confidentiality of information.
- ยงย 182-103 Time limits for response to information requests.
- ยงย 182-104 Tax appeals.
- Ch 182 Art VIII Tax Increment Financing
- ยงย 182-105 Definitions.
- ยงย 182-106 Boundaries of the district.
- ยงย 182-107 Creation and term of district.
- ยงย 182-108 Name of district.
- ยงย 182-109 Legislative findings.
- ยงย 182-110 Approval of TIF Proposal and project financing.
- ยงย 182-111 Creation of Tax Increment Fund.
- ยงย 182-112 Tax increment revenues to be held in trust for project.
- ยงย 182-113 Application of tax increment revenues.
- ยงย 182-114 Designation of Authority as project authority.
- ยงย 182-115 Authorization of officers.
- ยงย 182-116 Procedures for collection of tax increment revenues.
- ยงย 182-117 Agreements for financial security for project costs.
- ยงย 182-118 Termination of LERTA tax abatements.
- Ch 187 Vehicles and Traffic
- Ch 195 Zoning
- Disposition List
- Ch DL Disposition List
Public Documents