Borough of West View, PA
Allegheny County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Council of the Borough of West View as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES

Amusement devices — See Ch. 98.

Entertainments and amusements — See Ch. 145.

Parking lots — See Ch. 203.

Zoning — See Ch. 290.

Earned income tax collection rules and regulations — See Ch. A295.

ARTICLE I
Earned Income Tax (§ 260-1 — § 260-10) 

ARTICLE II
Admissions Tax (§ 260-11 — § 260-21) 

ARTICLE III
Deed Transfer Tax (§ 260-22 — § 260-31) 

ARTICLE IV
Parking Lot Tax (§ 260-32 — § 260-39) 

ARTICLE V
Business Privilege Tax (§ 260-40 — § 260-50) 

ARTICLE VI
Mercantile Tax (§ 260-51 — § 260-62) 

ARTICLE VII
Occupational Privilege Tax (§ 260-63 — § 260-75) 

ARTICLE VIII
Real Estate Tax (§ 260-76 — § 260-77) 

ARTICLE IX
Senior Citizen Property Tax Relief (§ 260-78 — § 260-81) 

ARTICLE X
Tax Duplicate List Revisions (§ 260-82 — § 260-84) 

ARTICLE XI
Local Taxpayers Bill of Rights (§ 260-85 — § 260-91) 

Article I Earned Income Tax

§ 260-1 Definitions.

§ 260-2 Imposition of tax.

§ 260-3 Declaration and payment of tax.

§ 260-4 Collection at source.

§ 260-5 Powers and duties of Officer.

§ 260-6 Compensation of Income Tax Officer.

§ 260-7 Suits for collection of tax.

§ 260-8 Interest and penalties.

§ 260-9 Violations and penalties.

§ 260-10 Statutory authority.

Article II Admissions Tax

§ 260-11 Definitions and word usage.

§ 260-12 Imposition of admissions tax.

§ 260-13 Printing of price on ticket required; failure to comply.

§ 260-14 Imposition of membership fee tax.

§ 260-15 Payment of tax.

§ 260-16 Returns.

§ 260-17 Recovery of taxes.

§ 260-18 Disposition of taxes received.

§ 260-19 Administration and enforcement.

§ 260-20 Violations and penalties.

§ 260-21 Statutory authority.

Article III Deed Transfer Tax

§ 260-22 Definitions and word usage.

§ 260-23 Imposition of tax; exceptions.

§ 260-24 Revenue stamps required.

§ 260-25 Value of stamps.

§ 260-26 Collection of tax by Borough Secretary; powers and duties.

§ 260-27 Certificate or affidavit of value.

§ 260-28 Deed registry.

§ 260-29 Violations and penalties.

§ 260-30 Recovery of taxes.

§ 260-31 Statutory authority.

Article IV Parking Lot Tax

§ 260-32 Definitions and word usage.

§ 260-33 Imposition of tax.

§ 260-34 Licenses.

§ 260-35 Records.

§ 260-36 Returns and payments.

§ 260-37 Powers and duties of Borough Secretary.

§ 260-38 Collection.

§ 260-39 Violations and penalties.

Article V Business Privilege Tax

§ 260-40 Definitions.

§ 260-41 Imposition of tax.

§ 260-42 Computation of gross annual receipts.

§ 260-43 Returns and registration.

§ 260-44 Payment.

§ 260-45 Collection and enforcement.

§ 260-46 Suit for collection; penalty for unpaid taxes.

§ 260-47 Violations and penalties.

§ 260-48 Applicability and severability.

§ 260-49 Payment under protest.

§ 260-50 When effective.

Article VI Mercantile Tax

§ 260-51 Definitions.

§ 260-52 License required; display.

§ 260-53 Imposition of tax.

§ 260-54 Computation of volume of business.

§ 260-55 Returns.

§ 260-56 Payment.

§ 260-57 Powers and duties of Tax Collector.

§ 260-58 Suit for collection; penalty for unpaid taxes.

§ 260-59 Violations and penalties.

§ 260-60 Applicability and severability.

§ 260-61 Payment under protest.

§ 260-62 When effective.

Article VII Occupational Privilege Tax

§ 260-63 Title.

§ 260-64 Definitions.

§ 260-65 Imposition of tax.

§ 260-66 Collection through employers.

§ 260-67 Direct payment by taxpayers.

§ 260-68 Residency.

§ 260-69 Administration and enforcement.

§ 260-70 Collection; nonpayment.

§ 260-71 Bond and compensation of Collector.

§ 260-72 Continuation.

§ 260-73 Violations and penalties.

§ 260-74 Applicability and severability.

§ 260-75 Effect; authority.

Article VIII Real Estate Tax

§ 260-76 Penalty for unpaid taxes.

§ 260-77 Other remedies not waived.

Article IX Senior Citizen Property Tax Relief

§ 260-78 Definitions.

§ 260-79 Limitation of assessment for eligible taxpayers.

§ 260-80 Participation in limitation of tax assessment program.

§ 260-81 Rules and regulations.

Article X Tax Duplicate List Revisions

§ 260-82 Notification of reassessment.

§ 260-83 Revision to tax duplicate list.

§ 260-84 Certified list; warrant for collection.

Article XI Local Taxpayers Bill of Rights

§ 260-85 Adoption.

§ 260-86 Definitions.

§ 260-87 Disclosure statement.

§ 260-88 Confidentiality of information.

§ 260-89 Time limits for response to information requests.

§ 260-90 Tax appeals.

§ 260-91 Administration process.