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Borough of Emmaus, PA
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2023-09-18
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MUNICIPAL CODE
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Chapter 24 Taxation, Special
FOREWORD
Ch FWD
Foreword
ADOPTING ORDINANCE
Ch AO
Adopting Ordinance
MUNICIPAL CODE
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
Bicycles
Ch 4
Buildings
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Fire Prevention and Fire Protection
Ch 8
Floodplains
Ch 9
Grading and Excavating
Ch 10
Health and Safety
Ch 11
Housing
Ch 12
Libraries
Ch 13
Licenses, Permits and General Business Regulations
Ch 14
Mobile Homes and Mobile Home Parks
Ch 15
Motor Vehicles and Traffic
Ch 16
Parks and Recreation
Ch 17
Planned Residential Development
Ch 18
Sewers and Sewage Disposal
Ch 19
Signs and Billboards
Ch 20
Solid Waste
Ch 21
Streets and Sidewalks
Ch 22
Subdivision and Land Development
Ch 23
Swimming Pools
Ch 24
Taxation, Special
Ch 24 Pt 1
REAL ESTATE TRANSFER TAX
§ 24-101
Short Title.
§ 24-102
Authority.
§ 24-103
Definitions.
§ 24-104
Imposition of Tax; Interest.
§ 24-105
Exempt Parties.
§ 24-106
Excluded Transactions.
§ 24-107
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 24-108
Acquired Company.
§ 24-109
Credits Against Tax.
§ 24-110
Extension of Lease.
§ 24-111
Proceeds of Judicial Sale.
§ 24-112
Duties of Recorder of Deeds.
§ 24-113
Statement of Value.
§ 24-114
Civil Penalties.
§ 24-115
Lien.
§ 24-116
Enforcement.
§ 24-117
Regulations.
§ 24-118
Severability.
Ch 24 Pt 2
EARNED INCOME TAX
§ 24-201
Definitions.
§ 24-202
Imposition of Tax.
§ 24-203
Declaration and Payment of Tax.
§ 24-204
Withholding and Remittance.
§ 24-205
Powers and Duties of Tax Officer.
§ 24-206
Compensation of Income Tax Officer.
§ 24-207
Applicability.
§ 24-208
Effective Date, Repealer, Conflict.
Ch 24 Pt 3
MECHANICAL AMUSEMENT DEVICE TAX
§ 24-301
Definitions.
§ 24-302
Imposition of Tax.
§ 24-303
Payment of Tax.
§ 24-304
Certificates.
§ 24-305
Confidentiality of Information.
§ 24-306
Tax Penalties.
§ 24-307
Violation Penalties.
Ch 24 Pt 4
LOCAL SERVICES TAX
§ 24-401
Authority of Enactment.
§ 24-402
Definitions.
§ 24-403
Imposition of Tax.
§ 24-404
Collection Through Employers.
§ 24-405
Direct Payment Taxpayers.
§ 24-406
Nonresident Taxpayers.
§ 24-407
Administration and Enforcement.
§ 24-408
Collection.
§ 24-409
Penalties.
Ch 24 Pt 5
PER CAPITA TAX
§ 24-501
Authority for Enactment.
§ 24-502
"Resident" Defined.
§ 24-503
Imposition of Tax.
§ 24-504
Collection.
Ch 24 Pt 6
(RESERVED)
§ 24-601
(Reserved).
Ch 24 Pt 7
TAX COLLECTOR
§ 24-701
Tax Collector.
Ch 24 Pt 8
TAXPAYER BILL OF RIGHTS
§ 24-801
Definitions.
§ 24-802
Disclosure Statement.
§ 24-803
Requests for Information.
§ 24-804
Administrative Appeals.
§ 24-805
Compliance with the Act.
Ch 24 Pt 9
INSTALLMENT PAYMENT OF REAL ESTATE TAXES
§ 24-901
Installment Payment of Real Estate Taxes.
Ch 24 Pt 10
BUSINESS PRIVILEGE TAX
§ 24-1001
Definitions.
§ 24-1002
Determination of Applicability of Business Privilege Tax.
§ 24-1003
Imposition of Tax.
§ 24-1004
Registration Required.
§ 24-1005
Amount; Time of Payment.
§ 24-1006
Powers and Duties of Tax Collector.
§ 24-1007
Collection; Interest; Nonpayment of Tax.
§ 24-1008
Disposition of Funds.
§ 24-1009
Violations and Penalties.
Ch 25
Trees
Ch 26
Water
Ch 27
Zoning
Appendix
Apx A
Annexation of Territory
Apx B
Bond Issues and Loans
Apx C
Franchises and Services
Apx D
Governmental and Intergovernmental Affairs
Apx E
Plan Approval
Apx F
Public Property
Apx G
Sewers
Apx H
Streets and Sidewalks
Apx I
Water
Apx J
Zoning; Prior Ordinances
KEY TO THE DISPOSITION OF ALL ORDINANCES
Ch KO
Key to the Disposition of All Ordinances
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Chapter 24
Taxation, Special
ATTACHMENTS
Attachment 1 Taxpayer Bill of Rights
Part 1
REAL ESTATE TRANSFER TAX
chevron_right
§ 24-101
Short Title.
chevron_right
§ 24-102
Authority.
chevron_right
§ 24-103
Definitions.
chevron_right
§ 24-104
Imposition of Tax; Interest.
chevron_right
§ 24-105
Exempt Parties.
chevron_right
§ 24-106
Excluded Transactions.
chevron_right
§ 24-107
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 24-108
Acquired Company.
chevron_right
§ 24-109
Credits Against Tax.
chevron_right
§ 24-110
Extension of Lease.
chevron_right
§ 24-111
Proceeds of Judicial Sale.
chevron_right
§ 24-112
Duties of Recorder of Deeds.
chevron_right
§ 24-113
Statement of Value.
chevron_right
§ 24-114
Civil Penalties.
chevron_right
§ 24-115
Lien.
chevron_right
§ 24-116
Enforcement.
chevron_right
§ 24-117
Regulations.
chevron_right
§ 24-118
Severability.
chevron_right
Part 2
EARNED INCOME TAX
chevron_right
§ 24-201
Definitions.
chevron_right
§ 24-202
Imposition of Tax.
chevron_right
§ 24-203
Declaration and Payment of Tax.
chevron_right
§ 24-204
Withholding and Remittance.
chevron_right
§ 24-205
Powers and Duties of Tax Officer.
chevron_right
§ 24-206
Compensation of Income Tax Officer.
chevron_right
§ 24-207
Applicability.
chevron_right
§ 24-208
Effective Date, Repealer, Conflict.
chevron_right
Part 3
MECHANICAL AMUSEMENT DEVICE TAX
chevron_right
§ 24-301
Definitions.
chevron_right
§ 24-302
Imposition of Tax.
chevron_right
§ 24-303
Payment of Tax.
chevron_right
§ 24-304
Certificates.
chevron_right
§ 24-305
Confidentiality of Information.
chevron_right
§ 24-306
Tax Penalties.
chevron_right
§ 24-307
Violation Penalties.
chevron_right
Part 4
LOCAL SERVICES TAX
chevron_right
§ 24-401
Authority of Enactment.
chevron_right
§ 24-402
Definitions.
chevron_right
§ 24-403
Imposition of Tax.
chevron_right
§ 24-404
Collection Through Employers.
chevron_right
§ 24-405
Direct Payment Taxpayers.
chevron_right
§ 24-406
Nonresident Taxpayers.
chevron_right
§ 24-407
Administration and Enforcement.
chevron_right
§ 24-408
Collection.
chevron_right
§ 24-409
Penalties.
chevron_right
Part 5
PER CAPITA TAX
chevron_right
§ 24-501
Authority for Enactment.
chevron_right
§ 24-502
"Resident" Defined.
chevron_right
§ 24-503
Imposition of Tax.
chevron_right
§ 24-504
Collection.
chevron_right
Part 6
(RESERVED)
gavel
chevron_right
§ 24-601
(Reserved).
chevron_right
Part 7
TAX COLLECTOR
chevron_right
§ 24-701
Tax Collector.
chevron_right
Part 8
TAXPAYER BILL OF RIGHTS
chevron_right
§ 24-801
Definitions.
chevron_right
§ 24-802
Disclosure Statement.
chevron_right
§ 24-803
Requests for Information.
chevron_right
§ 24-804
Administrative Appeals.
chevron_right
§ 24-805
Compliance with the Act.
chevron_right
Part 9
INSTALLMENT PAYMENT OF REAL ESTATE TAXES
chevron_right
§ 24-901
Installment Payment of Real Estate Taxes.
chevron_right
Part 10
BUSINESS PRIVILEGE TAX
chevron_right
§ 24-1001
Definitions.
chevron_right
§ 24-1002
Determination of Applicability of Business Privilege Tax.
chevron_right
§ 24-1003
Imposition of Tax.
chevron_right
§ 24-1004
Registration Required.
chevron_right
§ 24-1005
Amount; Time of Payment.
chevron_right
§ 24-1006
Powers and Duties of Tax Collector.
chevron_right
§ 24-1007
Collection; Interest; Nonpayment of Tax.
chevron_right
§ 24-1008
Disposition of Funds.
chevron_right
§ 24-1009
Violations and Penalties.
chevron_right