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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
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Chapter 428
Taxation
[HISTORY: Adopted by the City Council of the City of Scranton as indicated in article histories. Amendments noted where applicable.]
Article I
General Provisions
chevron_right
§ 428-1
Delinquent tax collection.
chevron_right
§ 428-2
Discounts and delinquent penalties on real estate taxes.
chevron_right
§ 428-3
Scale license required; fee.
chevron_right
Article II
Land Tax Sales
chevron_right
§ 428-4
Former owners may repurchase unredeemed lands.
chevron_right
§ 428-5
Assessment of unredeemed lands.
chevron_right
§ 428-6
Disposition of unredeemed lands.
chevron_right
§ 428-7
Quitclaim deeds; execution and form.
chevron_right
§ 428-8
Prior sales ratified; exceptions.
chevron_right
§ 428-9
Disposition of coal lands owned by the City.
chevron_right
Article III
Earned Income and Net Profits Tax
chevron_right
§ 428-10
Definitions.
chevron_right
§ 428-11
Imposition of tax.
chevron_right
§ 428-12
Declaration and payment.
chevron_right
§ 428-13
Collection at source.
chevron_right
§ 428-14
Powers and duties of officer.
chevron_right
§ 428-15
Compensation of income tax officer.
chevron_right
§ 428-16
Suit for collection of tax.
chevron_right
§ 428-17
Interest and additional penalties.
chevron_right
§ 428-18
Violations and penalties.
chevron_right
Article IV
Local Services Tax
chevron_right
§ 428-19
Definitions.
chevron_right
§ 428-20
Levy of tax.
chevron_right
§ 428-21
Exemption and refunds.
chevron_right
§ 428-22
Duty of employers to collect.
chevron_right
§ 428-23
Returns.
chevron_right
§ 428-24
Dates for determining tax liability and payment.
chevron_right
§ 428-25
Self-employed individuals.
chevron_right
§ 428-26
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 428-27
Nonresidents subject to tax.
chevron_right
§ 428-28
Administration of tax.
chevron_right
§ 428-29
Suits for collection.
chevron_right
§ 428-30
Violations and penalties.
chevron_right
§ 428-31
Interpretation.
chevron_right
Article V
(Reserved)
chevron_right
§ 428-32
through § 428-43. (Reserved)
chevron_right
Article VI
Real Estate Transfer Tax
chevron_right
§ 428-44
Definitions.
chevron_right
§ 428-45
Imposition of tax.
chevron_right
§ 428-46
Evidence of payment of tax; authority of Treasurer.
chevron_right
§ 428-47
Evidence of value.
chevron_right
§ 428-48
Enforcement; powers and duties of Treasurer.
chevron_right
§ 428-49
Interest.
chevron_right
§ 428-50
Payment under protest and refunds.
chevron_right
§ 428-51
Prohibited acts.
chevron_right
§ 428-52
Fines; violations and penalties.
chevron_right
Article VII
Exemption for Certain Deteriorated Industrial, Commercial Property
chevron_right
§ 428-53
Definitions.
chevron_right
§ 428-54
Exemption.
chevron_right
§ 428-55
Exemption schedule.
chevron_right
§ 428-56
Procedure for obtaining exemption.
chevron_right
§ 428-57
Eligible areas.
chevron_right
§ 428-58
Amendments.
chevron_right
§ 428-59
(Reserved)
chevron_right
§ 428-59.1
Severability.
chevron_right
§ 428-59.2
Automatic termination.
chevron_right
Article VIII
Payroll Tax
chevron_right
§ 428-60
Definitions.
chevron_right
§ 428-61
Levy and rate.
chevron_right
§ 428-62
Computation of tax.
chevron_right
§ 428-63
Payments.
chevron_right
§ 428-64
Registration.
chevron_right
§ 428-65
Returns.
chevron_right
§ 428-66
Penalties and interest.
chevron_right
§ 428-67
Repeals.
chevron_right
§ 428-68
through § 428-70. (Reserved)
chevron_right
Article IX
New Construction Tax Exemption
chevron_right
§ 428-71
Definitions.
chevron_right
§ 428-72
Exemptions.
chevron_right
§ 428-73
Exemption schedule.
chevron_right
§ 428-74
Procedure for obtaining exemption.
chevron_right
§ 428-75
Eligible areas.
chevron_right
§ 428-76
Amendments.
chevron_right
§ 428-77
Nonpermissible exemptions.
chevron_right
§ 428-78
Effective date.
chevron_right
§ 428-79
Automatic termination.
chevron_right
Article X
Business Privilege and Mercantile Tax Regulations
chevron_right
§ 428-80
Adoption of regulations by reference.
chevron_right
Article XI
(Reserved)
chevron_right
§ 428-81
through § 428-91. (Reserved)
chevron_right
Article XII
Amusement Tax
chevron_right
§ 428-92
Title.
chevron_right
§ 428-93
Levy of tax.
chevron_right
§ 428-94
Authority.
chevron_right
§ 428-95
Definitions.
chevron_right
§ 428-96
Exemptions.
chevron_right
§ 428-97
(Reserved)
chevron_right
§ 428-98
Imposition of tax.
chevron_right
§ 428-99
Collection of tax.
chevron_right
§ 428-100
Computing taxes.
chevron_right
§ 428-101
Delinquent payments.
chevron_right
§ 428-102
Examination of records.
chevron_right
§ 428-103
Neglect or refusal to pay.
chevron_right
§ 428-104
Disposition of monies.
chevron_right
§ 428-105
Authority of the City Treasurer.
chevron_right
§ 428-106
Violations and penalties.
chevron_right
§ 428-107
Severability.
chevron_right
§ 428-108
(Reserved)
chevron_right
Article XIII
Act 205 Pension Funding Tax
chevron_right
§ 428-109
Title.
chevron_right
§ 428-110
Authority.
chevron_right
§ 428-111
Compliance with Local Tax Enabling Act.
chevron_right
§ 428-112
Imposition and rate of tax.
chevron_right
§ 428-113
Collection of tax.
chevron_right
Article XIV
Exemption for Deteriorated Residential Property
chevron_right
§ 428-114
Definitions.
chevron_right
§ 428-115
Exemption.
chevron_right
§ 428-116
Exemption schedule.
chevron_right
§ 428-117
Procedure for obtaining exemption.
chevron_right
§ 428-118
Eligible areas.
chevron_right
§ 428-119
Amendments.
chevron_right
§ 428-120
Applicability.
chevron_right
§ 428-121
Severability.
chevron_right
§ 428-122
Automatic termination.
chevron_right
Article XV
Failure to Receive Tax Notice
chevron_right
§ 428-123
Waiver of additional charges.
chevron_right
§ 428-124
Form.
chevron_right
§ 428-125
Effect of grant of waiver.
chevron_right
§ 428-126
Tax Collector not personally liable.
chevron_right
§ 428-127
Definitions.
chevron_right
§ 428-128
Severability.
chevron_right
§ 428-129
When effective.
chevron_right
§ 428-130
Authority.
chevron_right