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Borough of Media, PA
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2024-08-15
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Part II: General Legislation
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Chapter 267 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 7
Business Authority
Ch 10
Environmental Advisory Committee
Ch 12
Ethics, Code of
Ch 17
Historic Archives Commission
Ch 23
Intergovernmental Cooperation
Ch 29
Library
Ch 35
Municipal Authority
Ch 43
Officers and Employees
Ch 49
Parking Authority
Ch 53
Pension Plans
Ch 57
Planning Commission
Ch 61
Police Department
Ch 62
Police Supervision
Ch 65
Purchasing
Ch 71
Recreation Board
Ch 77
Seal
Ch 81
Shade Tree Commission
Ch 85
Social Security
Ch 92
Water Authority
Part II: General Legislation
Ch 103
Alarm Systems
Ch 107
Alcoholic Beverages
Ch 111
Amusement Devices
Ch 115
Bamboo
Ch 119
(Reserved)
Ch 123
Buildings, Numbering of
Ch 127
Buildings, Unsafe
Ch 135
Cable Television Franchise
Ch 137
Construction Codes, Uniform
Ch 139
Curfew
Ch 145
Diseases
Ch 149
Dogs and Other Animals
Ch 151
Dumpsters and Portable Storage Containers
Ch 153
Electrical Standards
Ch 155
Entertainment, Public; Mass Gatherings
Ch 161
Fees
Ch 165
Fire Prevention
Ch 169
Fireworks and Firearms
Ch 171
Floodplain Management
Ch 173
Food Establishments
Ch 179
(Reserved)
Ch 183
Historic Districts
Ch 185
Hotels, Motels and Inns
Ch 187
Property Standards for Buildings, Equipment and Premises
Ch 189
Insurance
Ch 193
Laser Beam Pointer Devices
Ch 195
Laundry Facilities
Ch 197
Littering and Dumping
Ch 200
Mechanical Standards
Ch 202
Municipal Claims and Liens
Ch 203
Noise
Ch 211
Parking
Ch 215
Parks and Recreation Areas
Ch 219
Peddling and Soliciting
Ch 221
Plastic, Single-Use
Ch 223
Plumbing
Ch 226
Property Maintenance
Ch 230
Rodent and Insect Control
Ch 237
Sewers
Ch 239
Small Wireless Facilities
Ch 241
Solid Waste
Ch 245
Sound-Amplifying Devices
Ch 249
Speed-Timing Devices
Ch 251
Stormwater Management
Ch 253
Streets and Sidewalks
Ch 257
Subdivision and Land Development
Ch 261
Swimming Pools
Ch 267
Taxation
Ch 267 Art I
Per Capita Tax
§ 267-1
Definitions.
§ 267-2
Statutory authority; tax imposed.
§ 267-3
Preparation of lists.
§ 267-4
Notification.
§ 267-5
Tax Collector.
§ 267-6
Payment; discounts and penalties; collection.
§ 267-7
Tax made a personal obligation.
§ 267-8
Legislative authority.
§ 267-9
Severability.
§ 267-10
Filing of provisions.
§ 267-11
Exemption.
Ch 267 Art II
Utility Tax
§ 267-12
Tax established.
§ 267-13
Tax to be prorated.
§ 267-14
Rate of distribution.
§ 267-15
Collection of surtax; use of funds.
§ 267-16
Collection of rates and charges.
§ 267-17
Previous surtax to be applied as credit.
Ch 267 Art III
Penalty for Delinquent Payment
§ 267-18
Legislative authority; penalty established.
Ch 267 Art IV
Business Privilege Tax
§ 267-19
Title.
§ 267-20
Definitions.
§ 267-21
Registration required; application; fee.
§ 267-22
Tax imposed.
§ 267-23
Computation of volume of business; payment under protest.
§ 267-24
Persons, businesses and receipts exempted.
§ 267-25
Determination of gross or whole volume of business.
§ 267-26
Partial exemptions.
§ 267-27
Taxes imposed by multiple taxing bodies.
§ 267-28
Records to be kept by taxpayer.
§ 267-29
Returns.
§ 267-30
Issuance of receipt.
§ 267-31
Payment of tax; penalty for late payment.
§ 267-32
Final returns.
§ 267-33
Violations and penalties.
§ 267-34
Tax Administrator.
§ 267-35
Confidential nature of returns.
§ 267-36
Recovery of unpaid taxes.
§ 267-37
Construal of provisions; severability.
§ 267-38
Legislative authority; when effective.
Ch 267 Art V
Mercantile Tax
§ 267-39
Title.
§ 267-40
Definitions.
§ 267-41
Registration required; application; fee.
§ 267-42
Tax imposed; exemptions.
§ 267-43
Computation of volume of business; payment under protest.
§ 267-44
Persons, businesses and receipts exempted.
§ 267-45
Determination of gross or whole volume of business.
§ 267-46
Partial exemptions.
§ 267-47
Taxes imposed by multiple taxing bodies.
§ 267-48
Records to be kept by taxpayer.
§ 267-49
Returns.
§ 267-50
Issuance of receipt.
§ 267-51
Payment of tax; penalty for late payment.
§ 267-52
Final returns.
§ 267-53
Violations and penalties.
§ 267-54
Tax Administrator.
§ 267-55
Confidential nature of returns.
§ 267-56
Recovery of unpaid taxes.
§ 267-57
Construal of provisions; severability of tax.
§ 267-58
Effective date.
Ch 267 Art VI
Realty Transfer Tax
§ 267-59
Title.
§ 267-60
Legislative authority.
§ 267-61
Definitions.
§ 267-62
Tax imposed; payment; interest.
§ 267-63
Exempt parties.
§ 267-64
Excluded transactions.
§ 267-65
Documents relating to associations or corporations.
§ 267-66
Acquired companies.
§ 267-67
Credits against tax.
§ 267-68
Extension of lease.
§ 267-69
Proceeds of judicial sales.
§ 267-70
Duties of Recorder of Deeds.
§ 267-71
Statement of value.
§ 267-72
Civil penalties.
§ 267-73
Unpaid tax to become lien.
§ 267-74
Recovery of taxes, interest and penalties.
§ 267-75
Promulgation of regulations.
§ 267-76
Repealer.
Ch 267 Art VII
Earned Income Tax
§ 267-77
Definitions.
§ 267-78
Tax imposed.
§ 267-79
Declaration and payment of tax.
§ 267-80
Employer's collection at source.
§ 267-81
Duties of Treasurer.
§ 267-82
Powers and duties of Income Tax Officer.
§ 267-83
Suit for collection of tax.
§ 267-84
Interest and penalties.
§ 267-85
Applicability.
§ 267-86
Violations and penalties.
§ 267-87
Effective date; continuation of provisions.
§ 267-88
Repealer.
Ch 267 Art VIII
Local Services Tax
§ 267-89
Definitions.
§ 267-90
Levy and imposition of tax; use of proceeds derived from tax.
§ 267-91
Amount of tax; exemptions.
§ 267-92
Duty of employers to collect.
§ 267-93
Returns.
§ 267-94
Assessment and collection of tax.
§ 267-95
Individuals engaged in more than one occupation.
§ 267-96
Self-employed individuals.
§ 267-97
Employers and self-employed individuals residing beyond Borough limits.
§ 267-98
Administration and enforcement of tax.
§ 267-99
Recovery of unpaid tax; interest; penalty.
§ 267-100
Violations and penalties.
§ 267-101
Appointed tax administrator.
Ch 267 Art IX
Costs of Collection of Delinquent Taxes
§ 267-102
Short title.
§ 267-103
Definitions.
§ 267-104
Recovery of expenses; delinquent collection fees; approval of fines and penalties.
§ 267-105
When effective; applicability.
§ 267-106
Procedures; notice.
§ 267-107
Miscellaneous provisions.
Ch 271
Tenant Registration
Ch 275
Tenant Security
Ch 279
Trailers
Ch 283
Utility Poles and Conduits
Ch 291
Vehicles and Traffic
Ch 297
Water
Ch 301
Weeds
Ch 311
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 267
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Media as indicated in article histories. Amendments noted where applicable.]
Article I
Per Capita Tax
chevron_right
§ 267-1
Definitions.
chevron_right
§ 267-2
Statutory authority; tax imposed.
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§ 267-3
Preparation of lists.
chevron_right
§ 267-4
Notification.
chevron_right
§ 267-5
Tax Collector.
chevron_right
§ 267-6
Payment; discounts and penalties; collection.
chevron_right
§ 267-7
Tax made a personal obligation.
chevron_right
§ 267-8
Legislative authority.
chevron_right
§ 267-9
Severability.
chevron_right
§ 267-10
Filing of provisions.
chevron_right
§ 267-11
Exemption.
chevron_right
Article II
Utility Tax
chevron_right
§ 267-12
Tax established.
chevron_right
§ 267-13
Tax to be prorated.
chevron_right
§ 267-14
Rate of distribution.
chevron_right
§ 267-15
Collection of surtax; use of funds.
chevron_right
§ 267-16
Collection of rates and charges.
chevron_right
§ 267-17
Previous surtax to be applied as credit.
chevron_right
Article III
Penalty for Delinquent Payment
chevron_right
§ 267-18
Legislative authority; penalty established.
chevron_right
Article IV
Business Privilege Tax
chevron_right
§ 267-19
Title.
chevron_right
§ 267-20
Definitions.
chevron_right
§ 267-21
Registration required; application; fee.
chevron_right
§ 267-22
Tax imposed.
chevron_right
§ 267-23
Computation of volume of business; payment under protest.
chevron_right
§ 267-24
Persons, businesses and receipts exempted.
chevron_right
§ 267-25
Determination of gross or whole volume of business.
chevron_right
§ 267-26
Partial exemptions.
chevron_right
§ 267-27
Taxes imposed by multiple taxing bodies.
chevron_right
§ 267-28
Records to be kept by taxpayer.
chevron_right
§ 267-29
Returns.
chevron_right
§ 267-30
Issuance of receipt.
chevron_right
§ 267-31
Payment of tax; penalty for late payment.
chevron_right
§ 267-32
Final returns.
chevron_right
§ 267-33
Violations and penalties.
chevron_right
§ 267-34
Tax Administrator.
chevron_right
§ 267-35
Confidential nature of returns.
chevron_right
§ 267-36
Recovery of unpaid taxes.
chevron_right
§ 267-37
Construal of provisions; severability.
chevron_right
§ 267-38
Legislative authority; when effective.
chevron_right
Article V
Mercantile Tax
chevron_right
§ 267-39
Title.
chevron_right
§ 267-40
Definitions.
chevron_right
§ 267-41
Registration required; application; fee.
chevron_right
§ 267-42
Tax imposed; exemptions.
chevron_right
§ 267-43
Computation of volume of business; payment under protest.
chevron_right
§ 267-44
Persons, businesses and receipts exempted.
chevron_right
§ 267-45
Determination of gross or whole volume of business.
chevron_right
§ 267-46
Partial exemptions.
chevron_right
§ 267-47
Taxes imposed by multiple taxing bodies.
chevron_right
§ 267-48
Records to be kept by taxpayer.
chevron_right
§ 267-49
Returns.
chevron_right
§ 267-50
Issuance of receipt.
chevron_right
§ 267-51
Payment of tax; penalty for late payment.
chevron_right
§ 267-52
Final returns.
chevron_right
§ 267-53
Violations and penalties.
chevron_right
§ 267-54
Tax Administrator.
chevron_right
§ 267-55
Confidential nature of returns.
chevron_right
§ 267-56
Recovery of unpaid taxes.
chevron_right
§ 267-57
Construal of provisions; severability of tax.
chevron_right
§ 267-58
Effective date.
chevron_right
Article VI
Realty Transfer Tax
chevron_right
§ 267-59
Title.
chevron_right
§ 267-60
Legislative authority.
chevron_right
§ 267-61
Definitions.
chevron_right
§ 267-62
Tax imposed; payment; interest.
chevron_right
§ 267-63
Exempt parties.
chevron_right
§ 267-64
Excluded transactions.
chevron_right
§ 267-65
Documents relating to associations or corporations.
chevron_right
§ 267-66
Acquired companies.
chevron_right
§ 267-67
Credits against tax.
chevron_right
§ 267-68
Extension of lease.
chevron_right
§ 267-69
Proceeds of judicial sales.
chevron_right
§ 267-70
Duties of Recorder of Deeds.
chevron_right
§ 267-71
Statement of value.
chevron_right
§ 267-72
Civil penalties.
chevron_right
§ 267-73
Unpaid tax to become lien.
chevron_right
§ 267-74
Recovery of taxes, interest and penalties.
chevron_right
§ 267-75
Promulgation of regulations.
chevron_right
§ 267-76
Repealer.
chevron_right
Article VII
Earned Income Tax
chevron_right
§ 267-77
Definitions.
chevron_right
§ 267-78
Tax imposed.
chevron_right
§ 267-79
Declaration and payment of tax.
chevron_right
§ 267-80
Employer's collection at source.
chevron_right
§ 267-81
Duties of Treasurer.
chevron_right
§ 267-82
Powers and duties of Income Tax Officer.
chevron_right
§ 267-83
Suit for collection of tax.
chevron_right
§ 267-84
Interest and penalties.
chevron_right
§ 267-85
Applicability.
chevron_right
§ 267-86
Violations and penalties.
chevron_right
§ 267-87
Effective date; continuation of provisions.
chevron_right
§ 267-88
Repealer.
chevron_right
Article VIII
Local Services Tax
chevron_right
§ 267-89
Definitions.
chevron_right
§ 267-90
Levy and imposition of tax; use of proceeds derived from tax.
chevron_right
§ 267-91
Amount of tax; exemptions.
chevron_right
§ 267-92
Duty of employers to collect.
chevron_right
§ 267-93
Returns.
chevron_right
§ 267-94
Assessment and collection of tax.
chevron_right
§ 267-95
Individuals engaged in more than one occupation.
chevron_right
§ 267-96
Self-employed individuals.
chevron_right
§ 267-97
Employers and self-employed individuals residing beyond Borough limits.
chevron_right
§ 267-98
Administration and enforcement of tax.
chevron_right
§ 267-99
Recovery of unpaid tax; interest; penalty.
chevron_right
§ 267-100
Violations and penalties.
chevron_right
§ 267-101
Appointed tax administrator.
chevron_right
Article IX
Costs of Collection of Delinquent Taxes
chevron_right
§ 267-102
Short title.
chevron_right
§ 267-103
Definitions.
chevron_right
§ 267-104
Recovery of expenses; delinquent collection fees; approval of fines and penalties.
chevron_right
§ 267-105
When effective; applicability.
chevron_right
§ 267-106
Procedures; notice.
chevron_right
§ 267-107
Miscellaneous provisions.
chevron_right