City of Butler, PA
Butler County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Butler as indicated in article histories. Amendments noted where applicable.]
Article I Realty Transfer Tax

§ 235-1 Title.

§ 235-2 Statutory authority.

§ 235-3 Definitions.

§ 235-4 Imposition of tax; interest.

§ 235-5 Exempt parties.

§ 235-6 Excluded transactions.

§ 235-7 Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.

§ 235-8 Acquired company.

§ 235-9 Credits against tax.

§ 235-10 Extension of lease.

§ 235-11 Proceeds of judicial sale.

§ 235-12 Duties of Recorder of Deeds.

§ 235-13 Statement of value.

§ 235-14 Civil penalties.

§ 235-15 Lien.

§ 235-16 Enforcement; rules and regulations.

Article II Earned Income Tax

§ 235-17 Statutory authority; continuation of tax.

§ 235-18 Incorporation of statutory provisions.

§ 235-19 Imposition of tax.

§ 235-20 Declaration and payment of tax.

§ 235-21 Collection at source.

§ 235-22 Income Tax Officer.

§ 235-23 Provisions subject to statute.

Article III Local Services Tax

§ 235-24 Title.

§ 235-25 Definitions.

§ 235-26 Levy of tax.

§ 235-27 Exemptions and refunds.

§ 235-28 Duty of employers to collect.

§ 235-29 Returns.

§ 235-30 Dates for determining tax liability and payment.

§ 235-31 Self-employed individuals.

§ 235-32 Individuals engaged in more than one occupation or employed in more than one political subdivision.

§ 235-33 Nonresidents subject to tax.

§ 235-33.1 Administration and enforcement.

§ 235-33.2 Suits for collection.

§ 235-33.3 Violations and penalties.

§ 235-33.4 Construal of provisions.

Article IV Mercantile License Tax

§ 235-34 Definitions.

§ 235-35 Tax levy.

§ 235-36 License required; fee; exceptions.

§ 235-37 Imposition of tax; rate.

§ 235-38 Computation of business volume.

§ 235-39 Returns.

§ 235-40 Payment upon filing of return.

§ 235-41 Powers and duties of City Treasurer.

§ 235-42 Suit on collection; interest on unpaid tax.

§ 235-43 Applicability.

§ 235-44 Conflicts with other provisions; repeal.

§ 235-45 Statutory authority.

§ 235-46 Violations and penalties.

Article V Per Capita Tax

§ 235-47 Definitions.

§ 235-48 Imposition of tax; statutory authority.

§ 235-49 Notice of tax due; liability.

§ 235-50 Discount and penalty.

§ 235-51 Tax recovery.

§ 235-52 Violations and penalties.

Article VI Business Privilege Tax

§ 235-53 Definitions.

§ 235-54 Imposition and rate of tax.

§ 235-55 Computation of gross annual receipts.

§ 235-56 Returns and registration.

§ 235-57 Payment at time of filing return.

§ 235-58 Powers and duties of Treasurer.

§ 235-59 Suit on collection; penalty for unpaid taxes.

§ 235-60 Construal of provisions; validity of tax.

§ 235-61 Statutory authority.

§ 235-62 When effective.

§ 235-63 Violations and penalties.

Article VII Assessments

§ 235-64 Applicable statutory provisions.

§ 235-65 Adoption of predetermined ratio.

§ 235-66 Certified copy.

Article VIII Exemption for New and Relocated Businesses

§ 235-67 Definitions.

§ 235-68 Exemption schedules.

§ 235-69 Notice to taxpayers.

§ 235-70 (Reserved)

§ 235-71 (Reserved)

Article IX Tax Duplicates

§ 235-72 Charge for tax duplicate.

Article X Exemption for Deteriorated Business Properties

§ 235-73 Definitions.

§ 235-74 Designation of deteriorated area.

§ 235-75 Exemption granted.

§ 235-76 Maximum exemption.

§ 235-77 Exemption schedule.

§ 235-78 Notice to taxpayers.

§ 235-79 Procedure for obtaining exemption.

§ 235-80 Termination of exemption.