Borough of Spring Grove, PA
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2023-03-20
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Part II: General Legislation
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Chapter 362 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Auditor
- Ch 12 Authorities, Municipal
- Ch 44 Fire Companies
- Ch 48 Firemen's Relief Association
- Ch 60 Intergovernmental Cooperation
- Ch 75 Manager, Borough
- Ch 86 Pensions
- Ch 89 Planning Department and Planning Commission
- Ch 93 Police Protection
- Ch 101 Recreation Board
- Ch 108 Salaries and Compensation
- Ch 112 Social Security
- Ch 119 Tax Collector
- Ch 123 Taxpayer Bill of Rights
- Part II: General Legislation
- Ch 157 Air Pollution
- Ch 163 Alarm Systems
- Ch 168 Animals
- Ch 175 Building Construction
- Ch 179 Buildings, Numbering of
- Ch 186 Curfew
- Ch 192 Disorderly Conduct; Loitering
- Ch 204 Fire Insurance Claims
- Ch 208 Fire Prevention
- Ch 213 Floodplain Management
- Ch 259 Municipal Claims and Liens
- Ch 277 Parks and Recreation Areas
- Ch 282 Peddling and Soliciting
- Ch 288 Property Maintenance
- Ch 310 Quality of Life
- Ch 314 Rental Property
- Ch 326 Sewers and Sewage Disposal
- Ch 331 Solid Waste
- Ch 335 Storage Containers and Dumpsters
- Ch 338 Stormwater Assessment
- Ch 339 Stormwater Management
- Ch 344 Streets and Sidewalks
- Ch 350 Subdivision and Land Development
- Ch 362 Taxation
- Ch 362 Art I Gaming Devices Tax
- § 362-1 Definitions.
- § 362-2 License required.
- § 362-3 Application for license as operator.
- § 362-4 Application for license as distributor.
- § 362-5 Application requirements.
- § 362-6 Waiting period; license not transferable.
- § 362-7 Gambling devices prohibited.
- § 362-8 Tax on operator's license.
- § 362-9 Tax on distributor's license.
- § 362-10 Issuance of operator's license; display.
- § 362-11 Replacement of license.
- § 362-12 Violations and penalties: operators.
- § 362-13 Violations and penalties: distributors.
- § 362-14 Continuing effect.
- Ch 362 Art II Realty Transfer Tax
- § 362-15 Title.
- § 362-16 Statutory authority.
- § 362-17 Definitions.
- § 362-18 Imposition of tax; interest.
- § 362-19 Exempt parties.
- § 362-20 Excluded transactions.
- § 362-21 Associations or corporations.
- § 362-22 Associations or corporations.
- § 362-23 Credits.
- § 362-24 Extension of lease.
- § 362-25 Proceeds of judicial sale.
- § 362-26 Record of Deeds.
- § 362-27 Statement of value.
- § 362-28 Civil penalties.
- § 362-29 Liens.
- § 362-30 Recoverability of taxes.
- § 362-31 Enforcement and collection.
- Ch 362 Art III Tax Certifications
- § 362-32 Authorization to collect fee for tax certifications.
- § 362-33 Fees for duplicate real estate bills and receipts.
- § 362-34 Service charges for bad checks.
- Ch 362 Art IV Local Services Tax
- § 362-35 Definitions.
- § 362-36 Levy; use of funds restricted.
- § 362-37 Duty of employer.
- § 362-38 Returns.
- § 362-39 Dates for determining tax liability and payment.
- § 362-40 Individuals engaged in more than one occupation.
- § 362-41 Exemptions.
- § 362-42 Self-employed individuals.
- § 362-43 Employees and self-employed individuals residing beyond limits of Spring Grove Borough.
- § 362-44 Administration of tax.
- § 362-45 Suit for collection.
- § 362-46 Violations and penalties.
- § 362-47 Refunds.
- Ch 362 Art V Earned Income and Net Profits Tax
- § 362-48 Short title.
- § 362-49 Intent; applicable laws, regulations, policies and procedures.
- § 362-50 Definitions.
- § 362-51 Imposition of tax; rate.
- § 362-52 Declaration and payment of tax.
- § 362-53 Registration.
- § 362-54 Filing and payment of tax by employer; withholding.
- § 362-55 Powers and duties of Tax Officer.
- § 362-56 Suit for collection of tax.
- § 362-57 Interest and penalties.
- § 362-58 Violations and penalties.
- § 362-59 Applicability.
- § 362-60 Purpose; effect on prior provisions.
- § 362-61 Effective date; initial current year.
- Ch 362 Art VI Local Economic Revitalization Tax Assistance (LERTA)
- § 362-62 Definitions.
- § 362-63 Eligible areas.
- § 362-64 Exemption.
- § 362-65 Exemption schedule.
- § 362-66 Procedure for obtaining exemption.
- § 362-67 Termination date.
- § 362-68 Extension.
- § 362-69 Revocation of LERTA exemption.
- § 362-70 Conflict.
- § 362-71 Severability.
- Ch 362 Art VII Volunteer Service Credit Program
- § 362-72 Definitions.
- § 362-73 Program established; eligibility and application criteria.
- § 362-74 Earned income tax credit.
- § 362-75 Real property tax credit.
- § 362-76 Appeals.
- § 362-77 Maximum combined earned income tax credit and real estate tax credit.
- § 362-78 Severability.
- § 362-79 When effective.
- Ch 367 Trees
- Ch 375 Vehicles and Traffic
- Ch 400 Zoning
- Appendix
- Ch A409 Cable Television Franchise
- Ch A415 Street Acceptances, Vacations and Approvals
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Borough Council of the Borough of
Spring Grove as indicated in article histories. Amendments noted where
applicable.]
