City of Scranton, PA
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2023-12-12
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The Code
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Part II General Legislation
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Chapter 428 Taxation
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Article XIII Act 205 Pension Funding Tax
- Charter
- Ch C Charter
- The Code
- Administrative Legislation
- Ch 1 General Provisions
- Ch 6 Administrative Code
- Ch 12 Ambulance and Emergency Service
- Ch 18 Boards and Commissions
- Ch 24 Bonds
- Ch 30 City Classification
- Ch 35 Code and Supplement Sales
- Ch 41 Contracting Procedures
- Ch 47 Defense Council
- Ch 51 Economic and Community Development
- Ch 53 Employee Benefits
- Ch 59 Fire, Bureau of
- Ch 65 Funds and Trusts
- Ch 76 Library
- Ch 82 Oaths
- Ch 88 Ordinances, Printing of
- Ch 94 Parking Authority
- Ch 99 Pensions
- Ch 105 Police, Bureau of
- Ch 108 Property Disposal
- Ch 111 Reimbursements
- Ch 117 Signature Stamp
- Ch 123 Solicitor
- Ch 129 Special Accounts
- General Legislation
- Ch 140 Advertising and Bill Posting
- Ch 146 Air Pollution
- Ch 152 Alarms and Alarm Systems
- Ch 158 Alcoholic Beverages
- Ch 164 (Reserved)
- Ch 169 Animals
- Ch 172 Gaming Machines
- Ch 175 Bicycles
- Ch 181 (Reserved)
- Ch 187 Building Construction
- Ch 193 Buildings, Numbering of
- Ch 196 (Reserved)
- Ch 198 Coal and Mining
- Ch 201 Construction Codes, Uniform
- Ch 203 Contractors, Permits and Inspections
- Ch 209 (Reserved)
- Ch 212 Day Care
- Ch 213 Drugs and Drug Paraphernalia
- Ch 215 Electrical Standards
- Ch 218 Engine Brake Retarders
- Ch 221 Explosives and Blasting Agents
- Ch 226 Fees, Miscellaneous
- Ch 232 Firearms and Weapons
- Ch 237 Fire Hydrants
- Ch 243 Fire Prevention
- Ch 245 Fireworks
- Ch 256 Food and Food Handlers
- Ch 263 Gambling
- Ch 269 Gasoline Service Stations
- Ch 272 Gas Piping Standards
- Ch 275 Graffiti
- Ch 278 Hazardous Substances
- Ch 290 (Reserved)
- Ch 296 Human Relations and Discrimination
- Ch 298 Insurance
- Ch 301 Junk and Junkyards
- Ch 303 Lackawanna River Levee
- Ch 305 Littering
- Ch 309 Loitering
- Ch 313 (Reserved)
- Ch 317 Noise
- Ch 324 Obscene Material
- Ch 328 Parking Garages and Lots
- Ch 332 Parks and Recreation
- Ch 336 Peace and Good Order
- Ch 340 Peddling and Soliciting
- Ch 343 Personal Care Boarding Home Facilities
- Ch 345 Plumbing
- Ch 349 Poles and Wires
- Ch 354 (Reserved)
- Ch 359 Condemned Property
- Ch 360 Property Maintenance
- Ch 366 Records
- Ch 371 Refrigerators, Abandoned
- Ch 373 Rental Property
- Ch 375 Rooming Houses
- Ch 379 Secondhand Goods and Dealers
- Ch 383 Sewers
- Ch 386 Sex Offenders
- Ch 394 Skateboarding and Rollerblading
- Ch 400 Solid Waste
- Ch 405 Stormwater Management
- Ch 412 Streets and Sidewalks
- Ch 417 Strikebreakers
- Ch 423 Subdivision and Land Development
- Ch 428 Taxation
- Ch 428 Art XIII Act 205 Pension Funding Tax
- § 428-109 Title.
- § 428-110 Authority.
- § 428-111 Compliance with Local Tax Enabling Act.
- § 428-112 Imposition and rate of tax.
- § 428-113 Collection of tax.
- Ch 434 Trees and Weeds
- Ch 437 Vehicles, All-Terrain and Snowmobiles
- Ch 438 Vehicles, Abandoned and Junk
- Ch 439 Vehicles and Traffic
- Ch 441 Vehicles for Hire
- Ch 445 Zoning
- Ch 446 Sexual Orientation and Gender Conversion Efforts
- Disposition List
- Ch DL Disposition List
[Adopted 7-31-2014 by Ord. No. 36-2014]
This article shall be known and may be cited as the "Act 205
Tax Ordinance."
This article is enacted under and pursuant to the authority
of Act 205 of December 18, 1984 (P.L. 1005, No. 205), and its amendments,
specifically 53 Pa. C.S.A. § 895.101 et seq.
This article is enacted in compliance with the procedural requirements
of 53 Pa. C.S.A. § 6904 et seq., known as the "Local Tax
Enabling Act."
An annual tax for revenue funding of the severely distressed
pension(s) of the City of Scranton in the amount of 0.75% is hereby
imposed on the earned income received and net profits earned by nonresidents
for work done, services performed, business conducted and income earned
within the City of Scranton.
H.A.B. Berkheimer Tax Administrator shall be charged with the
responsibility of collection of the pension tax herein contained and
shall promptly remit payment to the City of Scranton of all collections
of the same. H.A.B. Berkheimer Tax Administrator shall put in place
procedures for the efficient collection on the behalf of and distribution
to the City of Scranton. Collection for 2014 and employer withholding
of same shall commence in the fourth quarter of the fiscal year and
will be done on a pro-rata basis for 2014.
