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Borough of Sayre, PA
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2021-06-23
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Part II, General Legislation
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Chapter 149 Taxation
Part I, Administrative Legislation
Ch 1
General Provisions
Ch 2
Ambulance Service
Ch 3
(Reserved)
Ch 4
Auditor
Ch 7
Fire Department
Ch 8
Intergovernmental Agreements
Ch 9
Intermunicipal Emergency Services
Ch 11
Library
Ch 15
Manager, Borough
Ch 19
Pensions
Ch 23
Planning Commission
Ch 27
Police Department
Ch 31
Recreation Board
Ch 35
Salaries and Compensation
Part II, General Legislation
Ch 45
Adult Entertainment
Ch 47
Alcoholic Beverages
Ch 51
Attorney Fees
Ch 55
Building Construction
Ch 56
Construction Code, Uniform
Ch 58
Curfew
Ch 61
Animals
Ch 65
Electrical Standards
Ch 68
Energy Conservation
Ch 69
Entertainment, Public
Ch 77
Fair Housing
Ch 81
Firearms and Fireworks
Ch 85
Fire Prevention
Ch 89
Flood Damage Prevention
Ch 91
Fuel Gas
Ch 93
Garbage, Rubbish, Refuse and Organic Waste
Ch 95
Hazardous Accidents and Materials
Ch 97
Historic District
Ch 99
Insurance
Ch 100
Security Camera Systems, Public
Ch 101
Landlord Registration
Ch 102
Loitering
Ch 104
Mechanical Standards
Ch 105
Merchandise Stores, Used or Secondhand
Ch 111
Nuisances
Ch 114
Occupations Requiring Permits
Ch 117
Parks
Ch 121
Peace and Good Order
Ch 125
Peddling and Soliciting
Ch 129
Pedicycles
Ch 133
Plumbing
Ch 134
Privies
Ch 134A
Property Maintenance
Ch 135
Recycling
Ch 137
Sewers
Ch 140
Stormwater Management
Ch 141
Streets and Sidewalks
Ch 142
Street Naming and Addressing
Ch 145
Swimming Pools
Ch 149
Taxation
Ch 149 Art I
Earned Income Tax
§ 149-1
Definitions.
§ 149-2
Tax imposed.
§ 149-3
Declaration and payment of tax.
§ 149-4
Collection at source.
§ 149-5
Powers and duties of officer.
§ 149-6
Suit for collection of tax.
§ 149-7
Interest and penalties.
§ 149-8
Violations and penalties.
§ 149-9
Legislative authority.
Ch 149 Art II
Occupational Privilege Tax
§ 149-10
Definitions.
§ 149-11
Levy of tax.
§ 149-12
Tax to be in addition to other taxes.
§ 149-13
Tax payable to borough or appointed Collector.
§ 149-14
Manner of collection; receipt; record.
§ 149-15
Payment schedule.
§ 149-16
Collection at source.
§ 149-17
Enforcement.
§ 149-18
Failure to comply.
§ 149-19
Taxes collected without exception.
§ 149-20
Collection of unpaid taxes.
§ 149-20.1
Violations and penalties.
§ 149-20.2
Applicability.
§ 149-20.3
Purpose of tax.
§ 149-20.4
Estimated revenue for the year 1997.
§ 149-20.5
When effective.
Ch 149 Art III
Tax Discount and Penalty
§ 149-21
Applicability.
§ 149-22
Discount rate.
§ 149-23
Penalty rate.
Ch 149 Art IV
Realty Transfer Tax
§ 149-24
Title.
§ 149-25
Legislative authority.
§ 149-26
Definitions.
§ 149-27
Imposition of tax; interest.
§ 149-28
Exempt parties.
§ 149-29
Excluded transactions.
§ 149-30
Documents relating to corporations or associations.
§ 149-31
Acquired companies.
§ 149-32
Credits against tax.
§ 149-33
Extension of lease.
§ 149-34
Proceeds of judicial sale.
§ 149-35
Recorder of Deeds.
§ 149-36
Statement of value.
§ 149-37
Civil penalties.
§ 149-38
Tax to become lien.
§ 149-39
Recovery of unpaid taxes.
§ 149-40
Promulgation of additional provisions.
Ch 149 Art V
Keystone Opportunity Zone Enhanced Area Exemption
§ 149-41
Exemption established for enhancement of Sayre Keystone Opportunity Zone (Keystone Opportunity Expansion Zone).
Ch 149 Art VI
New Business Construction or Improvements to Deteriorated Property
§ 149-42
Definitions.
§ 149-43
Exemptions.
§ 149-44
Exemption schedule.
§ 149-45
Procedure for obtaining exemption.
§ 149-46
Amendments to provisions.
§ 149-47
Termination date.
§ 149-48
Nonpermissible exemptions.
§ 149-49
Repealer.
§ 149-50
Severability.
§ 149-51
When effective.
Ch 149 Art VII
Local Services Tax
§ 149-52
Title.
§ 149-53
Definitions.
§ 149-54
Levy of tax.
§ 149-55
Exemption and refunds.
§ 149-56
Duty of employers to collect.
§ 149-57
Returns.
§ 149-58
Dates for determining tax liability and payment.
§ 149-59
Self-employed individuals.
§ 149-60
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 149-61
Nonresidents subject to tax.
§ 149-62
Administration of tax.
§ 149-63
Suits for collection.
§ 149-64
Violations and penalties.
§ 149-65
Interpretation.
Ch 153
Trees
Ch 159
Vehicles, Abandoned
Ch 163
Vehicles and Traffic
Ch 165
Vehicles, Recreational
Ch 166
Vehicles, Self-Propelled
Ch 167
Water
Ch 173
Zoning
Appendix
Ch A177
Authorities, Municipal
Ch A179
Cable Television Franchise
Ch A181
Civil Service Commission Rules and Regulations
Ch A183
Gas Franchise
Ch A185
Statutes, Applicable
Ch A187
Street Ordinances
Ch A189
Telephone Franchise
Disposition List
Ch DL
Disposition List
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Chapter 149
Taxation
[HISTORY: Adopted by the Borough Council of the Borough of Sayre as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
Attachment 1 - Exhibit A
Article I
Earned Income Tax
chevron_right
§ 149-1
Definitions.
chevron_right
§ 149-2
Tax imposed.
chevron_right
§ 149-3
Declaration and payment of tax.
chevron_right
§ 149-4
Collection at source.
chevron_right
§ 149-5
Powers and duties of officer.
chevron_right
§ 149-6
Suit for collection of tax.
chevron_right
§ 149-7
Interest and penalties.
chevron_right
§ 149-8
Violations and penalties.
chevron_right
§ 149-9
Legislative authority.
chevron_right
Article II
Occupational Privilege Tax
chevron_right
§ 149-10
Definitions.
chevron_right
§ 149-11
Levy of tax.
chevron_right
§ 149-12
Tax to be in addition to other taxes.
chevron_right
§ 149-13
Tax payable to borough or appointed Collector.
chevron_right
§ 149-14
Manner of collection; receipt; record.
chevron_right
§ 149-15
Payment schedule.
chevron_right
§ 149-16
Collection at source.
chevron_right
§ 149-17
Enforcement.
chevron_right
§ 149-18
Failure to comply.
chevron_right
§ 149-19
Taxes collected without exception.
chevron_right
§ 149-20
Collection of unpaid taxes.
chevron_right
§ 149-20.1
Violations and penalties.
chevron_right
§ 149-20.2
Applicability.
chevron_right
§ 149-20.3
Purpose of tax.
chevron_right
§ 149-20.4
Estimated revenue for the year 1997.
chevron_right
§ 149-20.5
When effective.
chevron_right
Article III
Tax Discount and Penalty
chevron_right
§ 149-21
Applicability.
chevron_right
§ 149-22
Discount rate.
chevron_right
§ 149-23
Penalty rate.
chevron_right
Article IV
Realty Transfer Tax
chevron_right
§ 149-24
Title.
chevron_right
§ 149-25
Legislative authority.
chevron_right
§ 149-26
Definitions.
chevron_right
§ 149-27
Imposition of tax; interest.
chevron_right
§ 149-28
Exempt parties.
chevron_right
§ 149-29
Excluded transactions.
chevron_right
§ 149-30
Documents relating to corporations or associations.
chevron_right
§ 149-31
Acquired companies.
chevron_right
§ 149-32
Credits against tax.
chevron_right
§ 149-33
Extension of lease.
chevron_right
§ 149-34
Proceeds of judicial sale.
chevron_right
§ 149-35
Recorder of Deeds.
chevron_right
§ 149-36
Statement of value.
chevron_right
§ 149-37
Civil penalties.
chevron_right
§ 149-38
Tax to become lien.
chevron_right
§ 149-39
Recovery of unpaid taxes.
chevron_right
§ 149-40
Promulgation of additional provisions.
chevron_right
Article V
Keystone Opportunity Zone Enhanced Area Exemption
chevron_right
§ 149-41
Exemption established for enhancement of Sayre Keystone Opportunity Zone (Keystone Opportunity Expansion Zone).
chevron_right
Article VI
New Business Construction or Improvements to Deteriorated Property
chevron_right
§ 149-42
Definitions.
chevron_right
§ 149-43
Exemptions.
chevron_right
§ 149-44
Exemption schedule.
chevron_right
§ 149-45
Procedure for obtaining exemption.
chevron_right
§ 149-46
Amendments to provisions.
chevron_right
§ 149-47
Termination date.
chevron_right
§ 149-48
Nonpermissible exemptions.
chevron_right
§ 149-49
Repealer.
chevron_right
§ 149-50
Severability.
chevron_right
§ 149-51
When effective.
chevron_right
Article VII
Local Services Tax
chevron_right
§ 149-52
Title.
chevron_right
§ 149-53
Definitions.
chevron_right
§ 149-54
Levy of tax.
chevron_right
§ 149-55
Exemption and refunds.
chevron_right
§ 149-56
Duty of employers to collect.
chevron_right
§ 149-57
Returns.
chevron_right
§ 149-58
Dates for determining tax liability and payment.
chevron_right
§ 149-59
Self-employed individuals.
chevron_right
§ 149-60
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 149-61
Nonresidents subject to tax.
chevron_right
§ 149-62
Administration of tax.
chevron_right
§ 149-63
Suits for collection.
chevron_right
§ 149-64
Violations and penalties.
chevron_right
§ 149-65
Interpretation.
chevron_right