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Borough of Palmerton, PA
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2024-03-27
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Part II General Legislation
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Chapter 115 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 3
Auditor
Ch 10
Fire Department
Ch 12
Firefighters' Relief Association
Ch 18
Manager
Ch 19
Municipal Agreements
Ch 20
Municipal Authorities
Ch 25
Pensions and Employee Benefits
Ch 27
Planning Commission
Ch 29
Police Department
Ch 32
Shade Tree Commission
General Legislation
Ch 37
Reserved
Ch 38
Alcoholic Beverages
Ch 40
(Reserved)
Ch 42
Building Construction
Ch 44
Buildings, Dangerous or Unsafe
Ch 46
Buildings, Numbering of
Ch 49
Circuses and Carnivals
Ch 49A
Construction Codes, Uniform
Ch 50
(Reserved)
Ch 51
Curfew
Ch 54
Dogs and Other Animals
Ch 59
(Reserved)
Ch 61
(Reserved)
Ch 62
Fire Prevention
Ch 64
Fires, Outdoor
Ch 66
Fireworks
Ch 68
Garbage, Rubbish and Refuse
Ch 69
Hazardous Wastes
Ch 70
Insurance
Ch 74
(Reserved)
Ch 76
Littering
Ch 77
(Reserved)
Ch 80
Moving Permits
Ch 85
(Reserved)
Ch 88
Parks
Ch 90
(Reserved)
Ch 92
(Reserved)
Ch 94
Plumbing
Ch 97
Property Maintenance
Ch 102
(Reserved)
Ch 105
Sewers
Ch 105A
(Reserved)
Ch 106
Skateboards and Roller Skates
Ch 108
(Reserved)
Ch 109
Stormwater Management
Ch 110
Streets and Sidewalks
Ch 112
Subdivision and Land Development
Ch 115
Taxation
Ch 115 Art I
Per Capita Tax
§ 115-1
Imposition of tax.
§ 115-2
Collection.
§ 115-3
Tax Collector's bond.
§ 115-4
Warrant for collection of tax.
§ 115-5
Expenses of collection; compensation of Tax Collector.
§ 115-6
Notice to taxpayers.
§ 115-7
Addition of names to tax duplicate.
§ 115-8
Authority to collect tax by distress.
§ 115-9
Collection of tax from employers.
§ 115-10
Record of taxes collected.
§ 115-11
Powers and duties of Tax Collector.
Ch 115 Art II
Local Services Tax
§ 115-12
Title.
§ 115-13
Definitions.
§ 115-14
Levy of tax.
§ 115-15
Exemptions and refunds.
§ 115-16
Duty of employers to collect.
§ 115-17
Returns.
§ 115-18
Dates for determining tax liability and payment.
§ 115-19
Self-employed individuals.
§ 115-20
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 115-21
Nonresidents subject to tax.
§ 115-22
Administration and enforcement of tax.
§ 115-22.1
Recovery of unpaid tax; interest; penalty.
§ 115-22.2
Violations and penalties.
§ 115-22.3
Interpretation; validity.
§ 115-22.4
Repealer; effect on prior taxes.
§ 115-22.5
Effective date of tax.
§ 115-22.6
Reenactment of other tax ordinances.
§ 115-22.7
Authority.
Ch 115 Art III
Real Estate Transfer Tax
§ 115-23
Imposition of tax.
§ 115-24
Administration.
§ 115-25
Interest.
§ 115-26
through § 115-30. (Reserved)
Ch 115 Art IV
Earned Income Tax
§ 115-31
Imposition of tax.
§ 115-32
Incorporation of statutory provisions.
§ 115-33
Income Tax Officer.
§ 115-34
Statutory authority.
Ch 115 Art V
Penalties and Discounts
§ 115-35
Discounts.
§ 115-36
Penalties.
Ch 115 Art VI
Mechanical Devices Tax
§ 115-37
Definitions.
§ 115-38
Word usage.
§ 115-39
Imposition of tax; rate; payment.
§ 115-40
Permit to be issued and displayed.
§ 115-41
Replacement of devices.
§ 115-42
Duplicate permits.
§ 115-43
Enforcement; promulgation of additional rules and regulations.
§ 115-44
Penalty for late payment.
§ 115-45
Recovery of unpaid taxes.
§ 115-46
Violations and penalties.
Ch 115 Art VII
Fees
§ 115-47
Tax certification sale; duplicate tax bill; returned check.
Ch 115 Art VIII
Local Taxpayers Bill of Rights
§ 115-48
Adoption of rules and regulations.
§ 115-49
Adoption of disclosure statement.
§ 115-50
Adoption of petition for appeal and refund.
§ 115-51
Hearing officer to handle appeals.
§ 115-52
Appointment of hearing officer.
§ 115-53
Adoption of administrative appeal procedures.
§ 115-54
When effective; applicability.
Ch 115 Art IX
Volunteer Service Tax Credit
§ 115-55
Definitions.
§ 115-56
Volunteer Service Credit Program.
§ 115-57
Earned income tax credit.
§ 115-58
Real property tax credit.
§ 115-59
Appeals.
§ 115-60
Severability.
§ 115-61
Effective date.
Ch 116
Transient Retail Businesses
Ch 118
Vehicles and Traffic
Ch 121
Water
Ch 122
Wells
Ch 123
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 115
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Palmerton as indicated in article histories. Amendments noted where applicable.]
Article I
Per Capita Tax
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§ 115-1
Imposition of tax.
chevron_right
§ 115-2
Collection.
chevron_right
§ 115-3
Tax Collector's bond.
chevron_right
§ 115-4
Warrant for collection of tax.
chevron_right
§ 115-5
Expenses of collection; compensation of Tax Collector.
chevron_right
§ 115-6
Notice to taxpayers.
chevron_right
§ 115-7
Addition of names to tax duplicate.
chevron_right
§ 115-8
Authority to collect tax by distress.
chevron_right
§ 115-9
Collection of tax from employers.
chevron_right
§ 115-10
Record of taxes collected.
chevron_right
§ 115-11
Powers and duties of Tax Collector.
chevron_right
Article II
Local Services Tax
chevron_right
§ 115-12
Title.
chevron_right
§ 115-13
Definitions.
chevron_right
§ 115-14
Levy of tax.
chevron_right
§ 115-15
Exemptions and refunds.
chevron_right
§ 115-16
Duty of employers to collect.
chevron_right
§ 115-17
Returns.
chevron_right
§ 115-18
Dates for determining tax liability and payment.
chevron_right
§ 115-19
Self-employed individuals.
chevron_right
§ 115-20
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 115-21
Nonresidents subject to tax.
chevron_right
§ 115-22
Administration and enforcement of tax.
chevron_right
§ 115-22.1
Recovery of unpaid tax; interest; penalty.
chevron_right
§ 115-22.2
Violations and penalties.
chevron_right
§ 115-22.3
Interpretation; validity.
chevron_right
§ 115-22.4
Repealer; effect on prior taxes.
chevron_right
§ 115-22.5
Effective date of tax.
chevron_right
§ 115-22.6
Reenactment of other tax ordinances.
chevron_right
§ 115-22.7
Authority.
chevron_right
Article III
Real Estate Transfer Tax
chevron_right
§ 115-23
Imposition of tax.
chevron_right
§ 115-24
Administration.
chevron_right
§ 115-25
Interest.
chevron_right
§ 115-26
through § 115-30. (Reserved)
chevron_right
Article IV
Earned Income Tax
chevron_right
§ 115-31
Imposition of tax.
chevron_right
§ 115-32
Incorporation of statutory provisions.
chevron_right
§ 115-33
Income Tax Officer.
chevron_right
§ 115-34
Statutory authority.
chevron_right
Article V
Penalties and Discounts
chevron_right
§ 115-35
Discounts.
chevron_right
§ 115-36
Penalties.
chevron_right
Article VI
Mechanical Devices Tax
chevron_right
§ 115-37
Definitions.
chevron_right
§ 115-38
Word usage.
chevron_right
§ 115-39
Imposition of tax; rate; payment.
chevron_right
§ 115-40
Permit to be issued and displayed.
chevron_right
§ 115-41
Replacement of devices.
chevron_right
§ 115-42
Duplicate permits.
chevron_right
§ 115-43
Enforcement; promulgation of additional rules and regulations.
chevron_right
§ 115-44
Penalty for late payment.
chevron_right
§ 115-45
Recovery of unpaid taxes.
chevron_right
§ 115-46
Violations and penalties.
chevron_right
Article VII
Fees
chevron_right
§ 115-47
Tax certification sale; duplicate tax bill; returned check.
chevron_right
Article VIII
Local Taxpayers Bill of Rights
chevron_right
§ 115-48
Adoption of rules and regulations.
chevron_right
§ 115-49
Adoption of disclosure statement.
chevron_right
§ 115-50
Adoption of petition for appeal and refund.
chevron_right
§ 115-51
Hearing officer to handle appeals.
chevron_right
§ 115-52
Appointment of hearing officer.
chevron_right
§ 115-53
Adoption of administrative appeal procedures.
chevron_right
§ 115-54
When effective; applicability.
chevron_right
Article IX
Volunteer Service Tax Credit
chevron_right
§ 115-55
Definitions.
chevron_right
§ 115-56
Volunteer Service Credit Program.
chevron_right
§ 115-57
Earned income tax credit.
chevron_right
§ 115-58
Real property tax credit.
chevron_right
§ 115-59
Appeals.
chevron_right
§ 115-60
Severability.
chevron_right
§ 115-61
Effective date.
chevron_right