Borough of Phoenixville, PA
Chester County
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Table of Contents
Table of Contents
Part 1 EARNED INCOME AND NET PROFITS TAX

§ 24-101 Definitions.

§ 24-102 Imposition of Tax.

§ 24-103 No Exemption from Tax.

§ 24-104 Individual Tax Returns and Payments.

§ 24-105 Employer Withholding, Remittance, and Tax Returns.

§ 24-106 Tax Collector.

§ 24-107 Interest, Penalties, Costs and Fines.

§ 24-108 Severability.

§ 24-109 Purpose/Repeal.

§ 24-110 Effective Date.

Part 2 REALTY TRANSFER TAX

§ 24-201 Short Title.

§ 24-202 Definitions.

§ 24-203 Rate of Tax; When Payable.

§ 24-204 Interest.

§ 24-205 Administration, Collection and Enforcement.

§ 24-206 Severability.

§ 24-207 Repealer.

§ 24-208 Effective Date.

Part 3 LOCAL SERVICES TAX

§ 24-301 Definitions; Word Usage.

§ 24-302 Levy of Tax.

§ 24-303 Exemptions and Refunds.

§ 24-304 Duty of Employers To Collect.

§ 24-305 Returns.

§ 24-306 Dates for Determining Tax Liability and Payment.

§ 24-307 Self-Employed Individuals.

§ 24-308 Individuals Engaged In More Than One Occupation or Employed In More Than One Political Subdivision.

§ 24-309 Nonresidents Subject to Tax.

§ 24-310 Administration of Tax.

§ 24-311 Suits for Collection.

§ 24-312 Violations and Penalties.

§ 24-313 Interpretation.

§ 24-314 Repealer.

§ 24-315 Effective Date.

§ 24-316 Administration.

§ 24-317 Officer Authorization.

Part 4 DISCOUNTS AND PENALTIES

§ 24-401 Discount Rate.

§ 24-402 Penalty Rate.

§ 24-403 Effective Date.

Part 5 LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE (LERTA)

§ 24-501 Definitions.

§ 24-502 Exemption.

§ 24-503 Exemption Schedule; Conditions.

§ 24-504 Procedure for Obtaining Exemption.

§ 24-505 Effectiveness.

§ 24-506 Amendments.

§ 24-507 Termination Date.

Part 6 DETERIORATED PROPERTY EXEMPTION

§ 24-601 Definitions.

§ 24-602 Limited Tax Exemption for Improvements.

§ 24-603 Certification of Deteriorated Properties Outside of Deteriorated Neighborhood.

§ 24-604 Procedure for Obtaining Exemption.

§ 24-605 Termination of Exemptions.

Part 7 PER CAPITA TAX

§ 24-701 Authority.

§ 24-702 Definitions.

§ 24-703 Imposition of Tax.

§ 24-704 Appointment of Per Capita Tax Collector; Responsibilities of Per Capita Tax Collector; and Joint Tax Collection.

§ 24-705 Payment and Discount.

§ 24-706 Interest; Penalties; Violations.