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Borough of Hummelstown, PA
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2023-12-21
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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
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
EARNED INCOME AND NET PROFITS TAX
§ 24-101
Definitions.
§ 24-102
Imposition of Earned Income and Net Profits Tax - Residents and Non-residents.
§ 24-103
Returns and Payments by Taxpayers.
§ 24-104
Employer Collection at Source.
§ 24-105
Income Tax Officer.
§ 24-106
Suit for Collection of Tax; Interest and Penalties; Incorporation of All Present and Future Enabling Act Provisions.
§ 24-107
Deductions; Losses; Exemption For Persons Under Age 16.
§ 24-108
Continuity; Non-applicability; Severability.
§ 24-109
Repeal of Prior Earned Income Tax Ordinances.
§ 24-110
Tax Collection Agreement.
Ch 24 Pt 2
LOCAL SERVICES TAX
§ 24-201
Enactment and Levy.
§ 24-202
Separate Tax to Be Collected.
§ 24-203.1
Exemptions.
§ 24-203.2
Exemption Claim Process.
§ 24-204
Definitions.
§ 24-205
Duties of Employers.
§ 24-206
Dates For Determining Tax Liability and Payment.
§ 24-207
Individuals Engaged in More Than One Occupation.
§ 24-208
Self-Employed Individuals.
§ 24-209
Employers and Self-Employed Individuals Residing Beyond the Corporate Limits of the Borough of Hummelstown.
§ 24-210
Administration.
§ 24-211
Enforcement.
§ 24-212
Penalties.
§ 24-213
Interpretation of Ordinance.
§ 24-214
Appointment of Tax Collector.
Ch 24 Pt 3
PER CAPITA TAX
§ 24-301
Imposition of Taxes.
§ 24-302
Tax in Addition to Other Taxes Levied.
§ 24-303
Tax Collector's Warrant.
§ 24-304
Persons of Age to Report to Secretary.
§ 24-305
Compensation of Tax Collector.
§ 24-306
Discounts and Penalties.
§ 24-307
Persons Subject to Tax.
Ch 24 Pt 4
REAL ESTATE AND OCCUPATION TAX
§ 24-401
Real Estate Tax Levy.
§ 24-402
Occupation Tax Levy.
§ 24-403
Tax Discounts and Penalties.
Ch 24 Pt 5
REAL ESTATE TRANSFER TAX
§ 24-501
Authority.
§ 24-502
Definitions.
§ 24-503
Imposition of Tax; Interest.
§ 24-504
Exempt Parties.
§ 24-505
Exempted Transactions.
§ 24-506
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 24-507
Acquired Company.
§ 24-508
Credits Against Tax.
§ 24-509
Extension of Lease.
§ 24-510
Proceeds of Judicial Sale.
§ 24-511
Duties of Recorder of Deeds.
§ 24-512
Statement of Value.
§ 24-513
Civil Penalties.
§ 24-514
Lien.
§ 24-515
Enforcement.
§ 24-516
Regulations.
§ 24-517
Severability.
§ 24-518
Repealer.
§ 24-519
Effective Date.
Ch 24 Pt 6
TAXPAYERS BILL OF RIGHTS
§ 24-601
Taxpayers Bill of Rights.
Ch 24 Pt 7
LERTA
§ 24-701
Definitions.
§ 24-702
Designated Area.
§ 24-703
Exemptions.
§ 24-704
Exemption Schedule.
§ 24-705
Procedure For Obtaining Exemption.
§ 24-706
Amendments.
§ 24-707
Termination Date.
§ 24-708
Effective Date.
§ 24-709
Memoranda of Understanding.
Ch 25
Trees
Ch 26
Water
Ch 27
Zoning
APPENDIX
Apx A
Annexation of Territory
Apx B
Debt
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 Reclassification
KEY TO THE DISPOSITION OF ALL ORDINANCES
Ch KO
Key to Disposition of all Ordinances
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Chapter 24
Taxation, Special
ATTACHMENTS
Attachment 1 Exhibit 7A
Part 1
EARNED INCOME AND NET PROFITS TAX
chevron_right
§ 24-101
Definitions.
chevron_right
§ 24-102
Imposition of Earned Income and Net Profits Tax - Residents and Non-residents.
chevron_right
§ 24-103
Returns and Payments by Taxpayers.
chevron_right
§ 24-104
Employer Collection at Source.
chevron_right
§ 24-105
Income Tax Officer.
chevron_right
§ 24-106
Suit for Collection of Tax; Interest and Penalties; Incorporation of All Present and Future Enabling Act Provisions.
chevron_right
§ 24-107
Deductions; Losses; Exemption For Persons Under Age 16.
chevron_right
§ 24-108
Continuity; Non-applicability; Severability.
chevron_right
§ 24-109
Repeal of Prior Earned Income Tax Ordinances.
chevron_right
§ 24-110
Tax Collection Agreement.
chevron_right
Part 2
LOCAL SERVICES TAX
chevron_right
§ 24-201
Enactment and Levy.
chevron_right
§ 24-202
Separate Tax to Be Collected.
chevron_right
§ 24-203.1
Exemptions.
chevron_right
§ 24-203.2
Exemption Claim Process.
chevron_right
§ 24-204
Definitions.
chevron_right
§ 24-205
Duties of Employers.
chevron_right
§ 24-206
Dates For Determining Tax Liability and Payment.
chevron_right
§ 24-207
Individuals Engaged in More Than One Occupation.
chevron_right
§ 24-208
Self-Employed Individuals.
chevron_right
§ 24-209
Employers and Self-Employed Individuals Residing Beyond the Corporate Limits of the Borough of Hummelstown.
chevron_right
§ 24-210
Administration.
chevron_right
§ 24-211
Enforcement.
chevron_right
§ 24-212
Penalties.
chevron_right
§ 24-213
Interpretation of Ordinance.
chevron_right
§ 24-214
Appointment of Tax Collector.
chevron_right
Part 3
PER CAPITA TAX
chevron_right
§ 24-301
Imposition of Taxes.
chevron_right
§ 24-302
Tax in Addition to Other Taxes Levied.
chevron_right
§ 24-303
Tax Collector's Warrant.
chevron_right
§ 24-304
Persons of Age to Report to Secretary.
chevron_right
§ 24-305
Compensation of Tax Collector.
chevron_right
§ 24-306
Discounts and Penalties.
chevron_right
§ 24-307
Persons Subject to Tax.
chevron_right
Part 4
REAL ESTATE AND OCCUPATION TAX
chevron_right
§ 24-401
Real Estate Tax Levy.
chevron_right
§ 24-402
Occupation Tax Levy.
chevron_right
§ 24-403
Tax Discounts and Penalties.
chevron_right
Part 5
REAL ESTATE TRANSFER TAX
chevron_right
§ 24-501
Authority.
chevron_right
§ 24-502
Definitions.
chevron_right
§ 24-503
Imposition of Tax; Interest.
chevron_right
§ 24-504
Exempt Parties.
chevron_right
§ 24-505
Exempted Transactions.
chevron_right
§ 24-506
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 24-507
Acquired Company.
chevron_right
§ 24-508
Credits Against Tax.
chevron_right
§ 24-509
Extension of Lease.
chevron_right
§ 24-510
Proceeds of Judicial Sale.
chevron_right
§ 24-511
Duties of Recorder of Deeds.
chevron_right
§ 24-512
Statement of Value.
chevron_right
§ 24-513
Civil Penalties.
chevron_right
§ 24-514
Lien.
chevron_right
§ 24-515
Enforcement.
chevron_right
§ 24-516
Regulations.
chevron_right
§ 24-517
Severability.
chevron_right
§ 24-518
Repealer.
chevron_right
§ 24-519
Effective Date.
chevron_right
Part 6
TAXPAYERS BILL OF RIGHTS
chevron_right
§ 24-601
Taxpayers Bill of Rights.
chevron_right
Part 7
LERTA
chevron_right
§ 24-701
Definitions.
chevron_right
§ 24-702
Designated Area.
chevron_right
§ 24-703
Exemptions.
chevron_right
§ 24-704
Exemption Schedule.
chevron_right
§ 24-705
Procedure For Obtaining Exemption.
chevron_right
§ 24-706
Amendments.
chevron_right
§ 24-707
Termination Date.
chevron_right
§ 24-708
Effective Date.
chevron_right
§ 24-709
Memoranda of Understanding.
chevron_right