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Borough of Irwin, PA
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2023-09-13
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Part II: General Legislation
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Chapter 238 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 6
Cable Commission
Ch 12
Firemen's Relief Association
Ch 20
Manager
Ch 24
Officers and Employees
Ch 30
Pensions
Ch 34
Planning Commission
Ch 38
Police Department
Ch 44
Recreation Board
Ch 50
Salaries and Compensation
Ch 55
Tax Collector
Part II: General Legislation
Ch 75
Alarm Devices
Ch 80
Alcoholic Beverages
Ch 84
Amusement Devices
Ch 88
Animals
Ch 95
Brush, Grass and Weeds
Ch 105
Code Enforcement
Ch 110
Construction Codes, Uniform
Ch 114
Curfew
Ch 126
Firearms and Weapons
Ch 130
Fire Department
Ch 135
Floodplain Management
Ch 140
Grading and Excavation
Ch 144
Handbills and Advertising Materials
Ch 150
Insurance
Ch 154
Junk Dealers
Ch 158
Littering
Ch 165
Noise
Ch 169
Nuisances
Ch 175
Parks and Recreation
Ch 180
Peddling and Soliciting
Ch 184
(Reserved)
Ch 190
Public Property
Ch 192
Quality of Life
Ch 195
Rental Property
Ch 200
Sewers and Sewage Disposal
Ch 204
Sexually Oriented Businesses
Ch 210
Small Recreational Fires
Ch 212
Solid Waste
Ch 216
Special Events
Ch 220
Stormwater Management
Ch 225
Streets and Sidewalks
Ch 230
Subdivision and Land Development
Ch 234
Swimming Pools
Ch 238
Taxation
Ch 238 Art I
Earned Income and Net Profits Tax
§ 238-1
Definitions.
§ 238-2
Imposition of tax.
§ 238-3
Declaration and payment of tax.
§ 238-4
Collection at source.
§ 238-5
Appointment of Income Tax Officer.
§ 238-6
Powers and duties of Income Tax Officer.
§ 238-7
Compensation of Income Tax Officer.
§ 238-8
Suit for recovery of tax.
§ 238-9
Interest and penalties.
§ 238-10
Violations and penalties.
Ch 238 Art II
Realty Transfer Tax
§ 238-11
Title.
§ 238-12
Statutory authority.
§ 238-13
Definitions.
§ 238-14
Imposition of tax; interest.
§ 238-15
Exempt parties.
§ 238-16
Excluded transactions.
§ 238-17
Documents relating to associations or corporations.
§ 238-18
Acquired companies.
§ 238-19
Credits against tax.
§ 238-20
Extension of lease.
§ 238-21
Proceeds of judicial sale.
§ 238-22
Duties of Recorder of Deeds.
§ 238-23
Statement of value.
§ 238-24
Civil penalties.
§ 238-25
Lien.
§ 238-26
Recovery of unpaid taxes.
§ 238-27
Enforcement.
§ 238-28
Effective date.
Ch 238 Art III
Business Privilege Tax
§ 238-29
Title.
§ 238-30
Definitions; word usage.
§ 238-31
Levy of tax; rate; computation of volume of business; exemptions.
§ 238-32
Returns.
§ 238-33
Licensing requirements.
§ 238-34
Posting of license.
§ 238-35
Violations and penalties.
§ 238-36
Continuing offense.
§ 238-37
Duties of Tax Administrator.
§ 238-38
Confidential nature of returns.
§ 238-39
Suit for collection.
Ch 238 Art IV
Local Services Tax
§ 238-40
Title.
§ 238-41
Definitions.
§ 238-42
Imposition of tax; use of funds.
§ 238-43
Exemptions; refunds.
§ 238-44
Duty of employers to collect.
§ 238-45
Returns.
§ 238-46
Dates for determining tax liability and payment.
§ 238-47
Self-employed individuals.
§ 238-48
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 238-49
Nonresidents subject to tax.
§ 238-50
Administration and enforcement.
§ 238-51
Suits for collection.
§ 238-52
Violations and penalties.
§ 238-53
Construal of provisions.
Ch 238 Art V
Local Economic Revitalization Tax Exemption
§ 238-54
Definitions.
§ 238-55
Deteriorated area.
§ 238-56
Exemption schedule.
§ 238-57
Termination.
§ 238-58
When effective.
Ch 238 Art VI
Per Capita Tax
§ 238-59
Authority.
§ 238-60
Tax imposed.
§ 238-61
Payment.
§ 238-62
Collection.
§ 238-63
Discount and penalty.
§ 238-64
Exemptions.
§ 238-65
Enforcement.
§ 238-66
Violations and penalties.
§ 238-67
Severability.
§ 238-68
Effective date.
Ch 238 Art VII
Occupation Residence Tax
§ 238-69
Definitions.
§ 238-70
Imposition of tax.
§ 238-71
Authority to collect tax.
§ 238-72
Payment of tax.
§ 238-73
Collection at source.
§ 238-74
Enforcement; rules and regulations.
§ 238-75
Discount and penalty.
§ 238-76
Right of collection.
§ 238-77
Collection of unpaid taxes.
§ 238-78
Violations and penalties.
§ 238-79
Applicability.
§ 238-80
Severability.
§ 238-81
Effective date.
Ch 242
Trees
Ch 248
Vehicles and Traffic
Ch 252
Wireless Communications Facilities in Right-Of-Way
Ch 260
Zoning
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 238
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Irwin as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax Collector — See Ch.
55
.
Article I
Earned Income and Net Profits Tax
chevron_right
§ 238-1
Definitions.
chevron_right
§ 238-2
Imposition of tax.
chevron_right
§ 238-3
Declaration and payment of tax.
chevron_right
§ 238-4
Collection at source.
chevron_right
§ 238-5
Appointment of Income Tax Officer.
chevron_right
§ 238-6
Powers and duties of Income Tax Officer.
chevron_right
§ 238-7
Compensation of Income Tax Officer.
chevron_right
§ 238-8
Suit for recovery of tax.
chevron_right
§ 238-9
Interest and penalties.
chevron_right
§ 238-10
Violations and penalties.
chevron_right
Article II
Realty Transfer Tax
chevron_right
§ 238-11
Title.
chevron_right
§ 238-12
Statutory authority.
chevron_right
§ 238-13
Definitions.
chevron_right
§ 238-14
Imposition of tax; interest.
chevron_right
§ 238-15
Exempt parties.
chevron_right
§ 238-16
Excluded transactions.
chevron_right
§ 238-17
Documents relating to associations or corporations.
chevron_right
§ 238-18
Acquired companies.
chevron_right
§ 238-19
Credits against tax.
chevron_right
§ 238-20
Extension of lease.
chevron_right
§ 238-21
Proceeds of judicial sale.
chevron_right
§ 238-22
Duties of Recorder of Deeds.
chevron_right
§ 238-23
Statement of value.
chevron_right
§ 238-24
Civil penalties.
chevron_right
§ 238-25
Lien.
chevron_right
§ 238-26
Recovery of unpaid taxes.
chevron_right
§ 238-27
Enforcement.
chevron_right
§ 238-28
Effective date.
chevron_right
Article III
Business Privilege Tax
chevron_right
§ 238-29
Title.
chevron_right
§ 238-30
Definitions; word usage.
chevron_right
§ 238-31
Levy of tax; rate; computation of volume of business; exemptions.
chevron_right
§ 238-32
Returns.
chevron_right
§ 238-33
Licensing requirements.
chevron_right
§ 238-34
Posting of license.
chevron_right
§ 238-35
Violations and penalties.
chevron_right
§ 238-36
Continuing offense.
chevron_right
§ 238-37
Duties of Tax Administrator.
chevron_right
§ 238-38
Confidential nature of returns.
chevron_right
§ 238-39
Suit for collection.
chevron_right
Article IV
Local Services Tax
chevron_right
§ 238-40
Title.
chevron_right
§ 238-41
Definitions.
chevron_right
§ 238-42
Imposition of tax; use of funds.
chevron_right
§ 238-43
Exemptions; refunds.
chevron_right
§ 238-44
Duty of employers to collect.
chevron_right
§ 238-45
Returns.
chevron_right
§ 238-46
Dates for determining tax liability and payment.
chevron_right
§ 238-47
Self-employed individuals.
chevron_right
§ 238-48
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 238-49
Nonresidents subject to tax.
chevron_right
§ 238-50
Administration and enforcement.
chevron_right
§ 238-51
Suits for collection.
chevron_right
§ 238-52
Violations and penalties.
chevron_right
§ 238-53
Construal of provisions.
chevron_right
Article V
Local Economic Revitalization Tax Exemption
chevron_right
§ 238-54
Definitions.
chevron_right
§ 238-55
Deteriorated area.
chevron_right
§ 238-56
Exemption schedule.
chevron_right
§ 238-57
Termination.
chevron_right
§ 238-58
When effective.
chevron_right
Article VI
Per Capita Tax
chevron_right
§ 238-59
Authority.
chevron_right
§ 238-60
Tax imposed.
chevron_right
§ 238-61
Payment.
chevron_right
§ 238-62
Collection.
chevron_right
§ 238-63
Discount and penalty.
chevron_right
§ 238-64
Exemptions.
chevron_right
§ 238-65
Enforcement.
chevron_right
§ 238-66
Violations and penalties.
chevron_right
§ 238-67
Severability.
chevron_right
§ 238-68
Effective date.
chevron_right
Article VII
Occupation Residence Tax
chevron_right
§ 238-69
Definitions.
chevron_right
§ 238-70
Imposition of tax.
chevron_right
§ 238-71
Authority to collect tax.
chevron_right
§ 238-72
Payment of tax.
chevron_right
§ 238-73
Collection at source.
chevron_right
§ 238-74
Enforcement; rules and regulations.
chevron_right
§ 238-75
Discount and penalty.
chevron_right
§ 238-76
Right of collection.
chevron_right
§ 238-77
Collection of unpaid taxes.
chevron_right
§ 238-78
Violations and penalties.
chevron_right
§ 238-79
Applicability.
chevron_right
§ 238-80
Severability.
chevron_right
§ 238-81
Effective date.
chevron_right