Borough of Hatboro, PA
Montgomery County
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Table of Contents
Table of Contents
Part 1 EARNED INCOME TAX

§ 24-101 Definitions.

§ 24-102 Imposition of Tax.

§ 24-103 Declaration and Payment of Tax.

§ 24-104 Collection at Source.

§ 24-105 Powers and Duties of Officer.

§ 24-106 Suit for Collection of Tax.

§ 24-107 Interest and Penalties.

§ 24-108 Fines and Penalties for Violation of Ordinances.

Part 2 REALTY TRANSFER TAX

§ 24-201 Short Title.

§ 24-202 Authority.

§ 24-203 Definitions.

§ 24-204 Imposition of Tax; Interest.

§ 24-205 Exempt Parties.

§ 24-206 Excluded Transactions.

§ 24-207 Documents Relating to Associations or Corporations and Members, Partners, Stockholders, or Shareholders Thereof.

§ 24-208 Acquired Company.

§ 24-209 Credits Against Tax.

§ 24-210 Extension of Lease.

§ 24-211 Proceeds of Judicial Sale.

§ 24-212 Duties of Recorder of Deeds.

§ 24-213 Statement of Value.

§ 24-214 Fines and Penalties for Violations.

§ 24-215 Lien.

§ 24-216 Enforcement.

§ 24-217 Regulations.

Part 3 PER CAPITA TAX

§ 24-301 Imposition of Tax.

§ 24-302 List of Taxpayers.

§ 24-303 Collection of Tax.

§ 24-304 Payment of Tax.

§ 24-305 Exoneration of Tax for Senior Citizens.

§ 24-306 Disposition of Tax Proceeds.

§ 24-307 Legislative Authority.

Part 4 LOCAL SERVICES TAX

§ 24-401 Definitions.

§ 24-402 Levy of Tax.

§ 24-403 Exemption and Refunds.

§ 24-404 Duty of Employers to Collect.

§ 24-405 Returns.

§ 24-406 Dates for Determining Tax Liability and Payment.

§ 24-407 Self-Employed Individuals.

§ 24-408 Individuals Engaged in More Than One Occupation or Employed in More Than One Political Subdivision.

§ 24-409 Nonresidents Subject to Tax.

§ 24-410 Administration of Tax.

Part 5 BUSINESS TAX

§ 24-501 Definitions.

§ 24-502 Imposition of Tax; Issuance and Display of License; Duplicate Licenses.

§ 24-503 Rate and Basis of Tax Due and Payable for Businesses Other Than a Manufacturing Business.

§ 24-504 Registration Fee Due and Payable for All Manufacturing Businesses.

§ 24-505 Returns.

§ 24-506 Recovery of Unpaid Taxes; Interest; Violations and Penalties.

§ 24-507 Tax Imposed Additional to Other Taxes.

§ 24-508 Limitation of Taxing Authority.

§ 24-509 Statutory Authority.

Part 6 Local Economic Revitalization Tax Assistance (LERTA)

§ 24-601 Short Title.

§ 24-602 Definitions.

§ 24-603 Designated Area.

§ 24-604 Exemptions.

§ 24-605 Exemption Schedule.

§ 24-606 Procedure for Obtaining Exemption.

§ 24-607 Revocation of LERTA Exemption.