City of Scranton, PA
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2023-12-12
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The Code
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Part II General Legislation
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Chapter 428 Taxation
- Charter
- Ch C Charter
- The Code
- Administrative Legislation
- Ch 1 General Provisions
- Ch 6 Administrative Code
- Ch 12 Ambulance and Emergency Service
- Ch 18 Boards and Commissions
- Ch 24 Bonds
- Ch 30 City Classification
- Ch 35 Code and Supplement Sales
- Ch 41 Contracting Procedures
- Ch 47 Defense Council
- Ch 51 Economic and Community Development
- Ch 53 Employee Benefits
- Ch 59 Fire, Bureau of
- Ch 65 Funds and Trusts
- Ch 76 Library
- Ch 82 Oaths
- Ch 88 Ordinances, Printing of
- Ch 94 Parking Authority
- Ch 99 Pensions
- Ch 105 Police, Bureau of
- Ch 108 Property Disposal
- Ch 111 Reimbursements
- Ch 117 Signature Stamp
- Ch 123 Solicitor
- Ch 129 Special Accounts
- General Legislation
- Ch 140 Advertising and Bill Posting
- Ch 146 Air Pollution
- Ch 152 Alarms and Alarm Systems
- Ch 158 Alcoholic Beverages
- Ch 164 (Reserved)
- Ch 169 Animals
- Ch 172 Gaming Machines
- Ch 175 Bicycles
- Ch 181 (Reserved)
- Ch 187 Building Construction
- Ch 193 Buildings, Numbering of
- Ch 196 (Reserved)
- Ch 198 Coal and Mining
- Ch 201 Construction Codes, Uniform
- Ch 203 Contractors, Permits and Inspections
- Ch 209 (Reserved)
- Ch 212 Day Care
- Ch 213 Drugs and Drug Paraphernalia
- Ch 215 Electrical Standards
- Ch 218 Engine Brake Retarders
- Ch 221 Explosives and Blasting Agents
- Ch 226 Fees, Miscellaneous
- Ch 232 Firearms and Weapons
- Ch 237 Fire Hydrants
- Ch 243 Fire Prevention
- Ch 245 Fireworks
- Ch 256 Food and Food Handlers
- Ch 263 Gambling
- Ch 269 Gasoline Service Stations
- Ch 272 Gas Piping Standards
- Ch 275 Graffiti
- Ch 278 Hazardous Substances
- Ch 290 (Reserved)
- Ch 296 Human Relations and Discrimination
- Ch 298 Insurance
- Ch 301 Junk and Junkyards
- Ch 303 Lackawanna River Levee
- Ch 305 Littering
- Ch 309 Loitering
- Ch 313 (Reserved)
- Ch 317 Noise
- Ch 324 Obscene Material
- Ch 328 Parking Garages and Lots
- Ch 332 Parks and Recreation
- Ch 336 Peace and Good Order
- Ch 340 Peddling and Soliciting
- Ch 343 Personal Care Boarding Home Facilities
- Ch 345 Plumbing
- Ch 349 Poles and Wires
- Ch 354 (Reserved)
- Ch 359 Condemned Property
- Ch 360 Property Maintenance
- Ch 366 Records
- Ch 371 Refrigerators, Abandoned
- Ch 373 Rental Property
- Ch 375 Rooming Houses
- Ch 379 Secondhand Goods and Dealers
- Ch 383 Sewers
- Ch 386 Sex Offenders
- Ch 394 Skateboarding and Rollerblading
- Ch 400 Solid Waste
- Ch 405 Stormwater Management
- Ch 412 Streets and Sidewalks
- Ch 417 Strikebreakers
- Ch 423 Subdivision and Land Development
- Ch 428 Taxation
- Ch 428 Art I General Provisions
- § 428-1 Delinquent tax collection.
- § 428-2 Discounts and delinquent penalties on real estate taxes.
- § 428-3 Scale license required; fee.
- Ch 428 Art 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.
- Ch 428 Art 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.
- Ch 428 Art 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.
- Ch 428 Art V (Reserved)
- § 428-32 through § 428-43. (Reserved)
- Ch 428 Art 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.
- Ch 428 Art 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 (Reserved)
- § 428-59.1 Severability.
- § 428-59.2 Automatic termination.
- Ch 428 Art VIII Payroll Tax
- § 428-60 Definitions.
- § 428-61 Levy and rate.
- § 428-62 Computation of tax.
- § 428-63 Payments.
- § 428-64 Registration.
- § 428-65 Returns.
- § 428-66 Penalties and interest.
- § 428-67 Repeals.
- § 428-68 through § 428-70. (Reserved)
- Ch 428 Art 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.
- Ch 428 Art X Business Privilege and Mercantile Tax Regulations
- § 428-80 Adoption of regulations by reference.
- Ch 428 Art XI (Reserved)
- § 428-81 through § 428-91. (Reserved)
- Ch 428 Art XII Amusement Tax
- § 428-92 Title.
- § 428-93 Levy of tax.
- § 428-94 Authority.
- § 428-95 Definitions.
- § 428-96 Exemptions.
- § 428-97 (Reserved)
- § 428-98 Imposition of tax.
- § 428-99 Collection of tax.
- § 428-100 Computing taxes.
- § 428-101 Delinquent payments.
- § 428-102 Examination of records.
- § 428-103 Neglect or refusal to pay.
- § 428-104 Disposition of monies.
- § 428-105 Authority of the City Treasurer.
- § 428-106 Violations and penalties.
- § 428-107 Severability.
- § 428-108 (Reserved)
- Ch 428 Art 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.
- Ch 428 Art XIV Exemption for Deteriorated Residential Property
- § 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 Applicability.
- § 428-121 Severability.
- § 428-122 Automatic termination.
- Ch 428 Art XV Failure to Receive Tax Notice
- § 428-123 Waiver of additional charges.
- § 428-124 Form.
- § 428-125 Effect of grant of waiver.
- § 428-126 Tax Collector not personally liable.
- § 428-127 Definitions.
- § 428-128 Severability.
- § 428-129 When effective.
- § 428-130 Authority.
- Ch 434 Trees and Weeds
- Ch 437 Vehicles, All-Terrain and Snowmobiles
- Ch 438 Vehicles, Abandoned and Junk
- Ch 439 Vehicles and Traffic
- Ch 441 Vehicles for Hire
- Ch 445 Zoning
- Ch 446 Sexual Orientation and Gender Conversion Efforts
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the City Council of
the City of Scranton as indicated in article histories. Amendments
noted where applicable.]
