Borough of Lewisburg, PA
Union County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Lewisburg as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Auditor — See Ch. 65, Art. I.
Article I Local ServicesTax

§ 324-1 Short title.

§ 324-2 Definitions.

§ 324-3 Imposition and levy of tax.

§ 324-4 Rate of tax.

§ 324-5 Exemption; refunds.

§ 324-6 Duty of employers to collect.

§ 324-7 Returns.

§ 324-8 Dates for determining tax liability and payment.

§ 324-9 Self-employed individuals.

§ 324-10 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 324-11 Nonresidents subject to tax.

§ 324-12 Administration of tax.

§ 324-13 Suits for collection of unpaid taxes.

§ 324-13.1 Violations and penalties.

§ 324-13.2 Interpretation; severability.

Article II Business Privilege Tax

§ 324-14 Title.

§ 324-15 Definitions.

§ 324-16 Registration and license.

§ 324-17 Imposition and rate of tax.

§ 324-18 Computation of volume of business.

§ 324-19 Persons, business and receipts exempted.

§ 324-20 Determination of whole or gross volume of business.

§ 324-21 Records of the whole or gross volume of business.

§ 324-22 Returns.

§ 324-23 Receipt of payment.

§ 324-24 Payment of tax and penalties for late payment.

§ 324-25 Violations and penalties.

§ 324-26 Duties and powers of the Tax Administrator.

§ 324-27 Confidential nature of returns, etc.

§ 324-28 Suit on collection and penalty.

§ 324-29 Savings and severability clauses.

§ 324-30 Effective date.

Article III Realty Transfer Tax

§ 324-31 Short title.

§ 324-32 Authority.

§ 324-33 Definitions.

§ 324-34 Imposition of tax; interest.

§ 324-35 Exempt parties.

§ 324-36 Excluded transactions.

§ 324-37 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 324-38 Acquired company.

§ 324-39 Credits against tax.

§ 324-40 Extension of lease.

§ 324-41 Proceeds of judicial sale.

§ 324-42 Duties of Recorder of Deeds.

§ 324-43 Statement of value.

§ 324-44 Civil penalties.

§ 324-45 Lien.

§ 324-46 Enforcement.

§ 324-47 Regulations.

§ 324-48 Effective date.

Article IV Per Capita Tax

§ 324-49 Short title.

§ 324-50 Authority.

§ 324-51 Imposition and exoneration of tax and exoneration administration rules.

§ 324-52 Collection of tax.

§ 324-53 Enforcement.

§ 324-54 Violations and penalties.

§ 324-55 Effective date.

Article V Local Taxpayers Bill of Rights

§ 324-56 Adoption of local taxpayers bill of rights.

Article VI Earned Income Tax

§ 324-57 Title.

§ 324-58 Definitions.

§ 324-59 Imposition of tax.

§ 324-60 Declaration and payment of tax.

§ 324-61 Collection at source.

§ 324-62 Powers and duties of officer.

§ 324-63 Suit for collection of tax.

§ 324-64 Interest and penalties.

§ 324-65 Fines and penalties for violations.

§ 324-66 Adoption.

§ 324-67 Effect and continuation.

§ 324-68 Effective date.