Borough of Green Tree, PA
Allegheny County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Green Tree as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Local Tax Appeals Board — See Ch. 14, Art. V.
Article I Earned Income Tax

§ 310-1 Definitions.

§ 310-2 Imposition and rate of tax.

§ 310-3 Declaration and payment of tax.

§ 310-4 Collection at source.

§ 310-5 Powers and duties of Officer.

§ 310-6 Compensation of Officer.

§ 310-7 Suit for collection of tax.

§ 310-8 Interest and penalties.

§ 310-9 Violations.

§ 310-10 Authority.

§ 310-11 Effective date.

§ 310-12 Violations and penalties.

Article II Mechanical Amusement Device Tax

§ 310-13 Definitions.

§ 310-14 Imposition and rate of tax.

§ 310-15 Due date; deductions and refunds.

§ 310-16 Certificates and seals.

§ 310-17 Delinquency; interest.

§ 310-18 Confidentiality of information.

§ 310-19 Recovery.

§ 310-20 Use of moneys.

§ 310-21 Administrative expenses.

§ 310-22 Exceptions.

§ 310-23 Effective date.

§ 310-24 Violations.

§ 310-25 Violations and penalties.

Article III Business Privilege Tax

§ 310-26 Title.

§ 310-27 Definitions.

§ 310-28 Imposition and rate of tax.

§ 310-29 Computation of volume of business.

§ 310-30 Exemptions.

§ 310-31 Determination of whole or gross volume of business.

§ 310-32 Records of the whole or gross volume of business.

§ 310-33 Returns.

§ 310-34 Payment; penalties for late payment.

§ 310-35 Business privilege license required.

§ 310-36 Posting, number and refusal of licenses.

§ 310-37 Duties and authority of the Tax Administrator.

§ 310-38 Confidential nature of returns.

§ 310-39 Suit on collection and penalty.

§ 310-40 Effective date.

§ 310-41 Taxing power of the Borough.

§ 310-42 Violation.

§ 310-43 Penalties.

Article IV Realty Transfer Tax

§ 310-44 Short title.

§ 310-45 Authority to tax.

§ 310-46 Definitions.

§ 310-47 Imposition of tax; interest.

§ 310-48 Imposition of additional tax; interest.

§ 310-49 Exception for governmental bodies.

§ 310-50 Excluded transactions.

§ 310-51 Documents relating to associations or corporations.

§ 310-52 Acquired companies.

§ 310-53 Tax credits.

§ 310-54 Extensions of leases.

§ 310-55 Disposition of proceeds of judicial sales.

§ 310-56 Collection of tax; duties of Recorder of Deeds.

§ 310-57 Statements of value.

§ 310-58 Underpayments; failure to record declarations.

§ 310-59 Unpaid taxes as liens.

§ 310-60 Recoverability of tax.

§ 310-61 Enforcement by Council; regulations.

§ 310-62 Violations and penalties.

Article V Real Estate Tax

§ 310-63 Tax assessment limitation.

§ 310-64 Installment payments.

§ 310-65 Discounts and penalties.

§ 310-66 Interim assessment and taxation of improvements to property.

§ 310-67 Fees for requests for tax and lien information.

Article VI Registration of Persons Subject to Taxation

§ 310-68 Requirement.

§ 310-69 Violations and penalties.

Article VII Local Taxpayer Bill of Rights

§ 310-70 Definitions.

§ 310-71 Local taxpayer bill of rights.

§ 310-72 Taxpayers Bill of Rights disclosure statement.

§ 310-73 Applicability; eligible taxes.

§ 310-74 Taxpayer rights and Borough obligations when Borough or designated collection agent requests information or audits taxpayer records.

§ 310-75 Tax overpayment refunds and interest on overpayments.

§ 310-76 Notice of underpayment.

§ 310-77 Tax appeals.

§ 310-78 Enforcement procedures.

§ 310-79 Confidentiality.

§ 310-80 Taxpayer complaints.

Article VIII Local Services Tax

§ 310-81 Title.

§ 310-82 Definitions.

§ 310-83 Imposition and rate of tax; exemption and purpose.

§ 310-84 Collection through employers.

§ 310-85 Direct payment by taxpayers.

§ 310-86 Resident and nonresident taxpayers.

§ 310-87 Administration and enforcement; examination of records.

§ 310-88 Collection; interest and penalties; payment under protest.

§ 310-89 Priority of claim for local services tax.

§ 310-90 Applicability.

§ 310-91 Exemption; refund.

§ 310-92 Authority.

§ 310-93 Effective date.

§ 310-94 Violations and penalties.