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Borough of Columbia, PA
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2023-10-10
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Part II: General Legislation
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Chapter 194 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 5
Administration of Government
Ch 9
Auditor
Ch 15
Civil Service Commission
Ch 24
Fire Department
Ch 27
Fire Inspector
Ch 31
Fire Police
Ch 33
Health, Board of
Ch 40
Manager
Ch 43
Map, Official
Ch 47
Parks and Recreation Advisory Board
Ch 48
Parks and Recreation Foundation
Ch 52
Planning Commission
Ch 56
Police Department
Ch 58
Public Meetings
Ch 63
Salaries and Compensation
Ch 66
Trusts and Funds
Part II: General Legislation
Ch 74
Alarms
Ch 77
Alcoholic Beverages
Ch 80
Amusements
Ch 82
Animals
Ch 86
Bicycles
Ch 88
Body Art Establishments
Ch 90
Borough Property
Ch 97
Contractors
Ch 101
Curfew
Ch 105
Demolition Permits
Ch 108
Disorderly Conduct
Ch 112
Existing Structures, Property Maintenance and Fire Prevention
Ch 116
Fees
Ch 117
Fires, Outdoor
Ch 118
Fireworks
Ch 119
Flood Insurance Program
Ch 120
Floodplain Management
Ch 122
Garage and Yard Sales
Ch 126
Health and Sanitation
Ch 130
Historic District
Ch 134
Insurance
Ch 138
Junkyards
Ch 145
Market
Ch 149
Noise
Ch 153
Nonstormwater Discharges
Ch 158
Pawnbrokers, Antique Dealers and Secondhand Goods Dealers
Ch 166
Rental Property
Ch 173
Sewers and Sewerage
Ch 177
Skateboards, Hoverboards/Electronically Motorized Boards, Scooters and Skates
Ch 181
Solid Waste
Ch 184
Stormwater Management
Ch 186
Streets and Sidewalks
Ch 190
Subdivision and Land Development
Ch 194
Taxation
Ch 194 Art I
Real Property Tax
Ch 194 Art II
Realty Transfer Tax
§ 194-1
Title.
§ 194-2
Statutory authority.
§ 194-3
Definitions and word usage.
§ 194-4
Imposition of tax; rate.
§ 194-5
Evidence of payment.
§ 194-6
Exempt parties.
§ 194-7
Excluded transactions.
§ 194-8
Documents related to transfer or demise of title.
§ 194-9
Acquired companies.
§ 194-10
Credits against tax.
§ 194-11
Statement of value.
§ 194-12
Unlawful acts.
§ 194-13
Civil penalties.
§ 194-14
Tax to become lien.
§ 194-15
Proceeds of judicial sale.
§ 194-16
Enforcement.
§ 194-17
Collection agent designated.
§ 194-18
Promulgation of rules and regulations.
§ 194-19
Interpretation; conflict with other laws.
Ch 194 Art III
Earned Income Tax
§ 194-20
Short title.
§ 194-21
Definitions.
§ 194-22
Imposition of tax.
§ 194-23
(Reserved)
§ 194-24
Individuals under age 16 exempt from tax.
§ 194-25
Individual tax returns and payments.
§ 194-26
Employer withholding, remittance, and tax returns.
§ 194-27
Tax Collector.
§ 194-28
Interest, penalties, costs, and fines.
§ 194-29
(Reserved)
Ch 194 Art IV
Local Services Tax
§ 194-30
Definitions.
§ 194-31
Levy of tax.
§ 194-32
Exemption; refunds.
§ 194-33
Duty of employers to collect.
§ 194-34
Returns.
§ 194-35
Dates for determining tax liability and payment.
§ 194-36
Self-employed individuals.
§ 194-37
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 194-38
Nonresidents subject to tax.
§ 194-39
Administration of tax.
§ 194-40
Suits for collection.
§ 194-41
Violations and penalties.
§ 194-42
Interpretation.
§ 194-43
(Reserved)
Ch 194 Art V
Local Taxpayers' Bill of Rights
§ 194-44
Rules and regulations.
§ 194-45
Disclosure statement.
§ 194-46
Form of petition for appeal and refund.
§ 194-47
Administrative appeal procedures.
§ 194-48
Hearing officer.
§ 194-49
Incorporation of procedures.
Ch 194 Art VI
Tax Exemptions for Industrial, Commercial and Other Business Property
§ 194-50
Definitions.
§ 194-51
Exemptions.
§ 194-52
Exemption schedule.
§ 194-53
Procedure for obtaining exemption.
§ 194-54
Amendments.
§ 194-55
Termination date.
§ 194-56
Nonpermissible exemptions.
Ch 194 Art VII
Tax Exemption for Improvements to Deteriorated Residential Property
§ 194-57
Definitions.
§ 194-58
Exemptions.
§ 194-59
Exemption schedules.
§ 194-60
Procedure for obtaining exemption.
§ 194-61
Amendments.
§ 194-62
Termination date.
§ 194-63
Nonpermissible exemptions.
Ch 194 Art VIII
Volunteer Service Tax Credit
§ 194-64
Definitions.
§ 194-65
Volunteer Service Credit Program.
§ 194-66
Real property tax rebate.
§ 194-67
Appeals.
§ 194-68
Severability.
Ch 194 Art IX
Keystone Opportunity Expansion Zone Exemption
§ 194-69
Purpose.
§ 194-70
Boundaries of Keystone Opportunity Expansion Zone.
§ 194-71
Amount of exemption; duration.
§ 194-72
Eligibility.
§ 194-73
Roll-back taxes.
§ 194-74
Payment in lieu of taxes.
§ 194-75
Conditions for article effectiveness.
§ 194-76
Effective date; termination.
§ 194-77
Provisions of Act in corporated by reference.
§ 194-78
Severability.
Ch 198
Transient Retail Business
Ch 202
Trees
Ch 204
Trucked Waste
Ch 207
Vehicles and Traffic
Ch 220
Zoning
Appendix
Ch A223
William F. Lockard Trust Fund
Ch A224
Columbia Municipal Authority
Ch A225
Employee Programs
Ch A226
Cable Television Franchise
Disposition List
Ch DL
Disposition List
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Chapter 194
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Columbia as indicated in article histories. Amendments noted where applicable.]
Article I
Real Property Tax
chevron_right
Article II
Realty Transfer Tax
chevron_right
§ 194-1
Title.
chevron_right
§ 194-2
Statutory authority.
chevron_right
§ 194-3
Definitions and word usage.
chevron_right
§ 194-4
Imposition of tax; rate.
chevron_right
§ 194-5
Evidence of payment.
chevron_right
§ 194-6
Exempt parties.
chevron_right
§ 194-7
Excluded transactions.
chevron_right
§ 194-8
Documents related to transfer or demise of title.
chevron_right
§ 194-9
Acquired companies.
chevron_right
§ 194-10
Credits against tax.
chevron_right
§ 194-11
Statement of value.
chevron_right
§ 194-12
Unlawful acts.
chevron_right
§ 194-13
Civil penalties.
chevron_right
§ 194-14
Tax to become lien.
chevron_right
§ 194-15
Proceeds of judicial sale.
chevron_right
§ 194-16
Enforcement.
chevron_right
§ 194-17
Collection agent designated.
chevron_right
§ 194-18
Promulgation of rules and regulations.
chevron_right
§ 194-19
Interpretation; conflict with other laws.
chevron_right
Article III
Earned Income Tax
chevron_right
§ 194-20
Short title.
chevron_right
§ 194-21
Definitions.
chevron_right
§ 194-22
Imposition of tax.
chevron_right
§ 194-23
(Reserved)
chevron_right
§ 194-24
Individuals under age 16 exempt from tax.
chevron_right
§ 194-25
Individual tax returns and payments.
chevron_right
§ 194-26
Employer withholding, remittance, and tax returns.
chevron_right
§ 194-27
Tax Collector.
chevron_right
§ 194-28
Interest, penalties, costs, and fines.
chevron_right
§ 194-29
(Reserved)
chevron_right
Article IV
Local Services Tax
chevron_right
§ 194-30
Definitions.
chevron_right
§ 194-31
Levy of tax.
chevron_right
§ 194-32
Exemption; refunds.
chevron_right
§ 194-33
Duty of employers to collect.
chevron_right
§ 194-34
Returns.
chevron_right
§ 194-35
Dates for determining tax liability and payment.
chevron_right
§ 194-36
Self-employed individuals.
chevron_right
§ 194-37
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 194-38
Nonresidents subject to tax.
chevron_right
§ 194-39
Administration of tax.
chevron_right
§ 194-40
Suits for collection.
chevron_right
§ 194-41
Violations and penalties.
chevron_right
§ 194-42
Interpretation.
chevron_right
§ 194-43
(Reserved)
chevron_right
Article V
Local Taxpayers' Bill of Rights
chevron_right
§ 194-44
Rules and regulations.
chevron_right
§ 194-45
Disclosure statement.
chevron_right
§ 194-46
Form of petition for appeal and refund.
chevron_right
§ 194-47
Administrative appeal procedures.
chevron_right
§ 194-48
Hearing officer.
chevron_right
§ 194-49
Incorporation of procedures.
chevron_right
Article VI
Tax Exemptions for Industrial, Commercial and Other Business Property
chevron_right
§ 194-50
Definitions.
chevron_right
§ 194-51
Exemptions.
chevron_right
§ 194-52
Exemption schedule.
chevron_right
§ 194-53
Procedure for obtaining exemption.
chevron_right
§ 194-54
Amendments.
chevron_right
§ 194-55
Termination date.
chevron_right
§ 194-56
Nonpermissible exemptions.
chevron_right
Article VII
Tax Exemption for Improvements to Deteriorated Residential Property
chevron_right
§ 194-57
Definitions.
chevron_right
§ 194-58
Exemptions.
chevron_right
§ 194-59
Exemption schedules.
chevron_right
§ 194-60
Procedure for obtaining exemption.
chevron_right
§ 194-61
Amendments.
chevron_right
§ 194-62
Termination date.
chevron_right
§ 194-63
Nonpermissible exemptions.
chevron_right
Article VIII
Volunteer Service Tax Credit
chevron_right
§ 194-64
Definitions.
chevron_right
§ 194-65
Volunteer Service Credit Program.
chevron_right
§ 194-66
Real property tax rebate.
chevron_right
§ 194-67
Appeals.
chevron_right
§ 194-68
Severability.
chevron_right
Article IX
Keystone Opportunity Expansion Zone Exemption
chevron_right
§ 194-69
Purpose.
chevron_right
§ 194-70
Boundaries of Keystone Opportunity Expansion Zone.
chevron_right
§ 194-71
Amount of exemption; duration.
chevron_right
§ 194-72
Eligibility.
chevron_right
§ 194-73
Roll-back taxes.
chevron_right
§ 194-74
Payment in lieu of taxes.
chevron_right
§ 194-75
Conditions for article effectiveness.
chevron_right
§ 194-76
Effective date; termination.
chevron_right
§ 194-77
Provisions of Act in corporated by reference.
chevron_right
§ 194-78
Severability.
chevron_right