City of Scranton, PA
Lackawanna County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Scranton as indicated in article histories. Amendments noted where applicable.]
Article I General Provisions

§ 428-1 Treasurer as collector of delinquent taxes.

§ 428-2 Discounts and delinquent penalties on real estate taxes.

§ 428-3 Scale license required; fee.

Article II Land Tax Sales

§ 428-4 Former owners may repurchase unredeemed lands.

§ 428-5 Assessment of unredeemed lands.

§ 428-6 Disposition of unredeemed lands.

§ 428-7 Quitclaim deeds; execution and form.

§ 428-8 Prior sales ratified; exceptions.

§ 428-9 Disposition of coal lands owned by the City.

Article III Earned Income and Net Profits Tax

§ 428-10 Definitions.

§ 428-11 Imposition of tax.

§ 428-12 Declaration and payment.

§ 428-13 Collection at source.

§ 428-14 Powers and duties of officer.

§ 428-15 Compensation of income tax officer.

§ 428-16 Suit for collection of tax.

§ 428-17 Interest and additional penalties.

§ 428-18 Violations and penalties.

Article IV Local Services Tax

§ 428-19 Definitions.

§ 428-20 Levy of tax.

§ 428-21 Exemption and refunds.

§ 428-22 Duty of employers to collect.

§ 428-23 Returns.

§ 428-24 Dates for determining tax liability and payment.

§ 428-25 Self-employed individuals.

§ 428-26 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 428-27 Nonresidents subject to tax.

§ 428-28 Administration of tax.

§ 428-29 Suits for collection.

§ 428-30 Violations and penalties.

§ 428-31 Interpretation.

Article V Mercantile License Tax

§ 428-32 Definitions, word usage.

§ 428-33 Imposition of tax.

§ 428-34 Licenses.

§ 428-35 Rate of tax.

§ 428-36 Computation of volume of business

§ 428-37 Returns.

§ 428-38 Payment at time of filing return.

§ 428-39 Powers and duties of Scranton Tax Collector.

§ 428-40 Suit on collection; additional penalty.

§ 428-41 Payment under protest; refunds.

§ 428-42 Violations and penalties.

§ 428-43 Conflict with other provisions, severability; transfer of files.

Article VI Real Estate Transfer Tax

§ 428-44 Definitions.

§ 428-45 Imposition of tax.

§ 428-46 Evidence of payment of tax; authority of Treasurer.

§ 428-47 Evidence of value.

§ 428-48 Enforcement; powers and duties of Treasurer.

§ 428-49 Interest.

§ 428-50 Payment under protest and refunds.

§ 428-51 Prohibited acts.

§ 428-52 Fines; violations and penalties.

Article VII Exemption for Certain Deteriorated Industrial, Commercial Property

§ 428-53 Definitions.

§ 428-54 Exemption.

§ 428-55 Exemption schedule.

§ 428-56 Procedure for obtaining exemption.

§ 428-57 Eligible areas.

§ 428-58 Amendments.

§ 428-59 Inapplicability of exemption to industrial, commercial, or other business property.

§ 428-59.1 When effective.

§ 428-59.2 Automatic termination.

Article VIII Business Privilege Tax

§ 428-60 Title.

§ 428-61 Definitions.

§ 428-62 Imposition and rate of tax.

§ 428-63 Computation of gross annual receipts.

§ 428-64 Returns and registration.

§ 428-65 Payment at time of filing return.

§ 428-66 Powers and duties of tax collector.

§ 428-67 Suit for collection; penalty.

§ 428-68 Fine and penalties.

§ 428-69 Conflict with other provisions; severability.

§ 428-70 Payment under protest; refunds.

Article IX New Construction Tax Exemption

§ 428-71 Definitions.

§ 428-72 Exemptions.

§ 428-73 Exemption schedule.

§ 428-74 Procedure for obtaining exemption.

§ 428-75 Eligible areas.

§ 428-76 Amendments.

§ 428-77 Nonpermissible exemptions.

§ 428-78 Effective date.

§ 428-79 Automatic termination.

Article X Business Privilege and Mercantile Tax Regulations

§ 428-80 Adoption of regulations by reference.

Article XI (Reserved)

§ 428-81 through § 428-91. (Reserved)

Article XII Amusement Tax

§ 428-92 Title.

§ 428-93 Levy of tax.

§ 428-94 Authority.

§ 428-95 Definitions.

§ 428-96 Exempt activities and manner of procuring exemption.

§ 428-97 Permits; fees.

§ 428-98 Imposition of tax.

§ 428-99 Collection of tax.

§ 428-100 Computing taxes; reports; interest.

§ 428-101 Penalty on delinquent payments.

§ 428-102 Examination of records.

§ 428-103 Neglect or refusal to pay.

§ 428-104 Disposition of moneys.

§ 428-105 Authority of the City Treasurer.

§ 428-106 Violations and penalties.

§ 428-107 Severability; amendment.

§ 428-108 When effective.

Article XIII Act 205 Pension Funding Tax

§ 428-109 Title.

§ 428-110 Authority.

§ 428-111 Compliance with Local Tax Enabling Act.

§ 428-112 Imposition and rate of tax.

§ 428-113 Collection of tax.

§ 428-114 Definitions.

§ 428-115 Exemption.

§ 428-116 Exemption schedule.

§ 428-117 Procedure for obtaining exemption.

§ 428-118 Eligible areas.

§ 428-119 Amendments.

§ 428-120 Inapplicability of exemption to industrial, commercial, or other business property.

§ 428-121 Effective date.

§ 428-122 Automatic termination.