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Borough of Lewisburg, PA
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2023-12-19
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Part II: General Legislation
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Chapter 324 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 11
Authorities, Municipal
Ch 32
Fire Department
Ch 40
Fireman's Relief Association
Ch 54
Libraries
Ch 65
Officers and Employees
Ch 72
Pensions
Ch 76
Planning Commission
Ch 80
(Reserved)
Ch 86
Salaries and Compensation
Part II: General Legislation
Ch 100
Alcoholic Beverages
Ch 106
Animals
Ch 112
Bicycles
Ch 120
Buildings, Numbering of
Ch 125
Burning, Open
Ch 134
Circuses and Carnivals
Ch 142
Conduct
Ch 152
Construction Code, Uniform
Ch 158
Driveways
Ch 170
Firearms and Weapons
Ch 172
Fireworks
Ch 174
Fire Insurance Proceeds
Ch 179
(Reserved)
Ch 182
Grass, Weeds and Other Vegetation
Ch 186
Historic District
Ch 196
Junkyards
Ch 208
Loitering
Ch 215
Neighborhood Blight
Ch 219
Noise
Ch 230
Parks and Recreation Areas
Ch 235
Peddling and Soliciting
Ch 240
Property, Vacant and Abandoned
Ch 255
Sewers and Sewage Disposal
Ch 260
Short-Term Rentals
Ch 264
Skateboards and In-Line Skates
Ch 272
Smoke Detectors
Ch 280
Solid Waste
Ch 290
Stormwater Management
Ch 300
Streets and Sidewalks
Ch 315
Subdivision and Land Development
Ch 324
Taxation
Ch 324 Art 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.
Ch 324 Art 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.
Ch 324 Art 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.
Ch 324 Art 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.
Ch 324 Art V
Local Taxpayers Bill of Rights
§ 324-56
Adoption of local taxpayers bill of rights.
Ch 324 Art 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.
Ch 324 Art VII
Property Tax Penalty Waiver Provisions
§ 324-69
Definitions.
§ 324-70
Waiver of additional charges.
Ch 328
Ticketing
Ch 332
Trees
Ch 345
Vehicles and Traffic
Ch 360
Zoning
Appendix
Ch A370
Fees
Derivation Table
Ch DT
Derivation Table
Legislative Enactments
Ch A-K
Legislative Enactments
Disposition List
Ch DL
Disposition List
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Chapter 324
Taxation
[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
.
ATTACHMENTS
Attachment 1 - Schedule 1, Rules and Regulations for Compliance With the Local Taxpayers Bill of Rights
Attachment 2 - Schedule 2, Disclosure Statement Under the Local Taxpayers Bill of Rights
Attachment 3 - Schedule 3, Petition for Appeal and Refund
Attachment 4 - Schedule 4, Taxpayer Notice, Availability of Disclosure Statement Pursuant to the Local Taxpayers Bill of Rights
Attachment 5 - Schedule 5, Request for Extension of Time to Provide Information
Attachment 6 - Schedule 6, Initial Refund Claim Form
Attachment 7 - Schedule 7, Administrative Appeal Procedures Applicable to Petitions for Appeal and Refund
Article I
Local ServicesTax
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§ 324-1
Short title.
chevron_right
§ 324-2
Definitions.
chevron_right
§ 324-3
Imposition and levy of tax.
chevron_right
§ 324-4
Rate of tax.
chevron_right
§ 324-5
Exemption; refunds.
chevron_right
§ 324-6
Duty of employers to collect.
chevron_right
§ 324-7
Returns.
chevron_right
§ 324-8
Dates for determining tax liability and payment.
chevron_right
§ 324-9
Self-employed individuals.
chevron_right
§ 324-10
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 324-11
Nonresidents subject to tax.
chevron_right
§ 324-12
Administration of tax.
chevron_right
§ 324-13
Suits for collection of unpaid taxes.
chevron_right
§ 324-13.1
Violations and penalties.
chevron_right
§ 324-13.2
Interpretation; severability.
chevron_right
Article II
Business Privilege Tax
chevron_right
§ 324-14
Title.
chevron_right
§ 324-15
Definitions.
chevron_right
§ 324-16
Registration and license.
chevron_right
§ 324-17
Imposition and rate of tax.
chevron_right
§ 324-18
Computation of volume of business.
chevron_right
§ 324-19
Persons, business and receipts exempted.
chevron_right
§ 324-20
Determination of whole or gross volume of business.
chevron_right
§ 324-21
Records of the whole or gross volume of business.
chevron_right
§ 324-22
Returns.
chevron_right
§ 324-23
Receipt of payment.
chevron_right
§ 324-24
Payment of tax and penalties for late payment.
chevron_right
§ 324-25
Violations and penalties.
chevron_right
§ 324-26
Duties and powers of the Tax Administrator.
chevron_right
§ 324-27
Confidential nature of returns, etc.
chevron_right
§ 324-28
Suit on collection and penalty.
chevron_right
§ 324-29
Savings and severability clauses.
chevron_right
§ 324-30
Effective date.
chevron_right
Article III
Realty Transfer Tax
chevron_right
§ 324-31
Short title.
chevron_right
§ 324-32
Authority.
chevron_right
§ 324-33
Definitions.
chevron_right
§ 324-34
Imposition of tax; interest.
chevron_right
§ 324-35
Exempt parties.
chevron_right
§ 324-36
Excluded transactions.
chevron_right
§ 324-37
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
chevron_right
§ 324-38
Acquired company.
chevron_right
§ 324-39
Credits against tax.
chevron_right
§ 324-40
Extension of lease.
chevron_right
§ 324-41
Proceeds of judicial sale.
chevron_right
§ 324-42
Duties of Recorder of Deeds.
chevron_right
§ 324-43
Statement of value.
chevron_right
§ 324-44
Civil penalties.
chevron_right
§ 324-45
Lien.
chevron_right
§ 324-46
Enforcement.
chevron_right
§ 324-47
Regulations.
chevron_right
§ 324-48
Effective date.
chevron_right
Article IV
Per Capita Tax
chevron_right
§ 324-49
Short title.
chevron_right
§ 324-50
Authority.
chevron_right
§ 324-51
Imposition and exoneration of tax and exoneration administration rules.
chevron_right
§ 324-52
Collection of tax.
chevron_right
§ 324-53
Enforcement.
chevron_right
§ 324-54
Violations and penalties.
chevron_right
§ 324-55
Effective date.
chevron_right
Article V
Local Taxpayers Bill of Rights
chevron_right
§ 324-56
Adoption of local taxpayers bill of rights.
chevron_right
Article VI
Earned Income Tax
chevron_right
§ 324-57
Title.
chevron_right
§ 324-58
Definitions.
chevron_right
§ 324-59
Imposition of tax.
chevron_right
§ 324-60
Declaration and payment of tax.
chevron_right
§ 324-61
Collection at source.
chevron_right
§ 324-62
Powers and duties of officer.
chevron_right
§ 324-63
Suit for collection of tax.
chevron_right
§ 324-64
Interest and penalties.
chevron_right
§ 324-65
Fines and penalties for violations.
chevron_right
§ 324-66
Adoption.
chevron_right
§ 324-67
Effect and continuation.
chevron_right
§ 324-68
Effective date.
chevron_right
Article VII
Property Tax Penalty Waiver Provisions
chevron_right
§ 324-69
Definitions.
chevron_right
§ 324-70
Waiver of additional charges.
chevron_right